Noticing Matsuzou acting strangely, the siblings discover that he is worried that there's not enough spark in his marriage with Matsuyo. Feeling he should return to a more innocent time, the boys give Matsuzou a masterlcass in being a virgin, albeit with no success. Matsuzou inevitably resorts to getting a love potion from Dekapan, but ultimately decides against using it, managing to sort things out with Matsuyo by himself.

A series of end-of-year skits. Osomatsu and Choromatsu try to do one thing that could make them say they had a good year. Ichimatsu gets persuaded to take part in a lottery, Dekapan and Dayon pound mochi together, Hatobou gets pestered by some greedy Jizou statues, Choromatsu sends some untruthful New Years' cards. Todomatsu is fired from the Matsuno family and is forced to try out for a reserve team.

Osomatsu's big announcement to his brothers is interrupted when Iyami crashes a plane into their house, killing them all and sending them to the underworld. Brought before King Enma, the brothers fail to come up with a good reason why they should go to Heaven and ultimately wind up in Hell. Just as the brothers realize they are still virgins, Totoko and the others, aided by the spirit of Fujio Akatsuka, dive into Hell to bring them back. Receiving further help from other dead allies, the brothers manage to escape Hell and return to life, although they are not exactly happy with the state of their bodies.