Universal
Cultural · Seasonal
You
今年もお世話になりました。どうぞよいお年をお迎えください。
ことしもおせわになりました。どうぞよいおとしをおむかえください。
Thank you for everything this year. I wish you a wonderful New Year.
Romaji: Kotoshi mo o-sewa ni narimashita. Dōzo yoi o-toshi wo o-mukae kudasai. / Reply Romaji: Kochira koso, yoi o-toshi wo.
Reply
こちらこそ、よいお年を。
こちらこそ、よいおとしを。
Likewise, have a wonderful New Year.
Gesture & etiquette
Bow at 15-30 degrees depending on relationship. In person, this greeting often accompanies a final bow before parting for the holiday season. In business, send this phrase in emails and cards in the final week of December.
Used from mid-December through December 31 — never on January 1st (switch to 'akemashite omedetō' then). Both halves are essential: reflecting on the past year's relationship and wishing for a good new year. This paired structure is standard in both business and personal relationships.