Once upon a time, there lived poor "Ojii-san" - elderly man and "Obaa-san" - elderly woman.
On the new Year's Eve, Obaa-san asked to Ojii-san to buy things required for the New Year selling cloth she weaved with utmost care.
He went to a town and tried to sell, but no one was interested in buying cloth on busy New Year's Eve. He was tired up walking around the town. He met another Ojii-san selling caps made of grass who was also tired up an unprofitable walking.
The cap seller sugested to exchange his caps with the cloth. The good natured cloth seller agreed and took 5 caps.
It started snowing on way back home. Ojii-san found figures at a wayside of his village. They are 6 Jizou - stone statues of gurdian dieties and looked very cold. He put cap each Jizou but one less. So he give his old shabby towel to the shortest Jizou and told them "Have a Happy new Year".
Obaa-san asked "How much did you get for the close" when he got back at home. He told to her everything he had in the day. She said "You did a good act of Charity". They retired early after they had only pickles and tea for dinner.
At midnight, they awoke some people singing a song and approaching to their house. They sang "Where is the house of Ojii-san who put caps to Jizou?", and the front of their house they made some fierce sound. They were scared. The song gradually went away.
They went out and found a lot of things for New Year celemony and money left. Those were reward from Jizou.