Kodoku no Gurume New Year's Eve SP: Kyoto-Nagoya Business Trip Edition (31 Dec. 2018) is the second SP held on a New Year's Eve that features parts that were broadcast live. This time, Goro (Matsushige Yutaka) goes to Kyoto on Dec. 30. In Kyoto, he yearns to eat unagi dish but fails to find it. Instead, he tries a shop called "Nashimote" that offers quintessential Kyoto cuisine, and enjoys a donabe meal that boasts of Kyoto's light and elegant cooking. He then goes and stays overnight at Nagoya. There, on the morning of Dec. 31, he starts his day at a coffeeshop called "Karasu" where he enjoys the shop's original blend coffee and anko-toast. After work later that day, he again intends to find an unagi shop. However, he is tempted to try a shop called "Hira" that serves the Nagoyan soul food, Taiwan Ramen. Goro couldn't help but dive into this new and spicy cuisine...
He goes back to Tokyo that day, where he still has work to do. On the night of New Year's Eve, he meets with his last client, Maeda (Ito Shiro), the owner of a dango shop in Shibamata, Katsushika Ward. Goro who is still hoping to eat unagi on the last day of the year, asks Maeda if a nearby unagi shop is still open. Maeda replies that it is not. Will poor Goro not realize his wish for a Year-Crossing Unagi?
大晦日、都内某所に現れた井之頭五郎（松重豊）は、昨年の成田山での大晦日を思い出し、感慨にふけっていた。そこへ、商談相手の前田（伊東四朗）がやってきて、今年最後の仕事が始まる。
思い返せば、慌ただしい年末だった。12月30日、出張先の京都にいた五郎（松重豊）は無性に鰻が食べたくなる。だが、鰻を食べられる店が見つからない。鈴川江梨子（鶴田真由）との商談を済ませた後、再び鰻屋を探すが見つからず、住宅街に迷い込んでしまう。通りかかった店で、五郎は京都などで特別な呼び名を持つある魚の「土鍋ご飯」を注文。そこから京都の夜を堪能するメニューを組み立てていく。さて、その魚とは？
翌12月31日、名古屋にいた五郎は、昔懐かしい喫茶店で、朝食に名古屋名物の「あんトースト」を食べる。その後、商談相手の奥村に名古屋の地元飯「台湾ラーメン」を勧められるが、心は「ひつまぶし」に傾いていた。結局、五郎は名古屋でどちらを食べるのか…？
そして、舞台は名古屋から再び東京へ。都内有名スポットで、五郎が2018年最後に食する一品とは…？
今年は生放送部分を拡大！最終飯以外にも生ドラマがあり、緊張感も倍増！年の瀬に忙しくも至福の五郎の二日間を描く。
12월 30일, 출장으로 교토에 온 고로는 몹시 장어가 먹고 싶어졌지만, 장어를 먹을 수 있는 가게를 찾지 못해 길을 헤매다가 주택가로 들어가 버린다. 지나가다 발견한 가게에 들어가 교토에서 특별한 이름으로 불리는 어떤 생선의 '솥밥'을 주문한다. 거기서부터 교토의 밤을 만끽할 메뉴를 구성해나가는데… 그 다음 날인 12월 31일, 나고야로 향한 고로는 옛스러운 느낌이 가득한 찻집에서 조식으로 나고야 명물인 '팥 토스트'를 먹는다. 그 후, 거래처로부터 나고야 요리인 '대만 라멘'을 권유받지만 고로의 마음은 아직도 '장어덮밥'을 향해 있다. 과연 고로는 나고야에서 어떤 요리를 먹게 될 것인가?
本次SP中，五郎叔去了京都和名古屋出差，又是一个繁忙的年末，五郎叔又会在工作途中，邂逅哪些美食呢？会有怎样的特殊直播环节呢？
