New Year! The Game of 100,000,000 Yen! is the 13th episode of the Katekyo Hitman Reborn! anime.
New Year's has arrived and Tsuna is sleeping in late, even though it is the traditional three day celebration for the holiday. His mother wakes him to have a special breakfast under the koatsu. When he arrives at breakfast, Bianchi, I-Pin, and Reborn are out cold. Bianchi wakes up to explain that they finished the breakfast a while ago, thanks to Reborn. She offers Tsuna some of her New Year's Poison Cooking to make up for it. He declines on the basis that he doesn't want to start the new year by dying. Bianchi promptly returns to sleep, exclaiming how lovely it is that the Japanese new year is celebrated in three days. Reborn wakes upon hearing this and remarks that it is correct and because of it they have to do "that".
Meanwhile, Lambo is ecstatic to find new year's money envelopes and begins shouting and demanding more from passersby on the street. An embarrassed Tsuna attempts to stop him only to hear Kyoko calling out to them. He turns to see her dressed up in a new year's kimono. He wonders whether she has come to see him, only to have that hope shattered when she explains that she is there because her brother has never been to Tsuna's house before. On cue, her older brother Ryohei appears, declaring that his ambition for the new year is to be "extreme".