To your close friends or someone younger 明けましておめでとう! akemashite omedetou あけまして おめでとう To someone in a higher position / acquaintance 明けましておめでとうございます。 akemashite omedetou gozaimasu あけまして おめでとう ございます New Year’s Day is something very important and formal in Japan, so I would use ‘明けましておめでとうございます。’ to anyone, even to close friends and someone younger. 明けまして It comes …
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