similar to post #110770 and post #217463

Had Gorro Sessha been credited, I would have said it was his work

It's odd that he would go NC on Naruto though so it makes more sense that it was Masayuki Kouda who likely learned from him, as Sessha would have corrected his work tons of times and of course, they later were a famous ED-AD duo

The smoke @ 0:08 here also fits post #217463 @ 0:35, and Kouda is the only plausible overlapping key animator

So, this is too long ago for Masayuki Kouda to remember if he drew it or not. I am going to tag Goro Sessha because there is a lot of evidence he worked NC from Shippuuden #49 - #99 - a span of a full year in which he had no credits on the TV series.