I found spanking scene in the video below,
In this video,TANI Momoko,a gradol kicks ARIYOSHI Hiroiki on his bottom (2:30-2:40) and Hiroiki gives Momoko a spanking (3:00-3:10),and it seems to be originally from "仲直りフレンドパーク"(lit. the Friend park to make peace).
仲直りフレンドパーク 谷×有吉 投稿者 meikuntv