Shiro (Hidetoshi Nishijima) and Kenji (Seiyo Uchino) are invited to an ultra-luxurious yakiniku restaurant by Kohinata (Koji Yamamoto). Wataru (Hayato Isomura) is there, and later, Shiro's favorite actress, Mami Mitsuya, also arrives. Kenji is jealous that Shiro feels so excited. Hisae (Meiko Kaji) contacts Shiro and asks him to help with money. She has a history of wasting money, and Shiro thinks it may be his fault.

It's April and Kohinata comes to Shiro and Kenji's place with a grief-stricken expression on his face. Kohinata had been invited by an actor to go clam gathering, so he cancelled plans he made with Wataru, but this upset the naturally cantankerous Wataru even further. One day, after finishing his work at home, Wataru is hungry and finds the clams Shiro had prepared for Kohinata. He decides to cook them and goes to Nakamuraya, where he bumps into Kenji while shopping.

大切な人のために使う時間とお金は、きっと何倍もの価値を生む…。令和初の元日にシロさんとケンジが皆様に幸せをお届けします！