noun
beginning of the year; new year
Refers to the early part of the year, especially the New Year period. Often used in formal or business contexts.
年始のご挨拶を申し上げます。
I offer New Year's greetings.
年始はいつも実家に帰
I always go back to my parents' home at the beginning of the year.
noun
New Year's call; New Year's greetings
Specifically refers to the act of visiting people to offer New Year's greetings, or the greetings themselves. Often used in set phrases like 年始回り.
正月には親戚に年始に行く。
During New Year's, I go to visit relatives to offer New Year's greetings.