It's almost New Year's Eve and Sachiko and Kenji's mother tells them that this year, they won't be able to afford the special foods for the traditional New Year's feast. The children decide to try and make the money themselves and go to the market to sell their goods. Unsuccessful at the market, a chance to visit the Shrine of the Seven Gods of Luck leads to some surprising events as the magic and generosity of the season end up providing for all.