This New Year's Special is a story about whom you want to spend your time and money on. Family, co-workers, lovers... There are troubles and concerns with how we approach these relationships, but the time and money we spend on those we care about are sure to increase the value of those bonds many times over. This is a story that will help you realize important things you may tend to overlook in your daily life. In addition, the featured meals not only taste great, but they are also practical recipes anyone can make. Shiro and Kenji will bring everyone happiness as they usher in the first New Year's Day of the Reiwa era!