Translation:Talmud/Seder Moed/Tractate Rosh Hashanah/2a

Mishna
THERE ARE FOUR NEW YEARS.1 ON THE FIRST OF NISAN2 IS NEW YEAR FOR KINGS3 AND FOR FESTIVALS.4 ON THE FIRST OF ELUL5 IS NEW YEAR FOR THE TITHE OF CATTLE.6 R. ELEAZAR AND R. SIMEON, HOWEVER, PLACE THIS ON THE FIRST OF TISHRI.7 ON THE FIRST OF TISHRI8 IS NEW YEAR FOR YEARS,4 FOR RELEASE AND JUBILEE YEARS,9 FOR PLANTATION10 AND FOR [TITHE OF] VEGETABLES.11 ON THE FIRST OF SHEBAT12 IS NEW YEAR FOR TREES,13 ACCORDING TO THE RULING OF BETH SHAMMAI; BETH HILLEL, HOWEVER, PLACE IT ON THE FIFTEENTH OF THAT MONTH.

Gemara
FOR KINGS. Why this law?14 — R. Hisda said: For dealing with documents,15 as we have learnt: ‘Bonds if antedated are invalid,16 but if postdated are valid’. Our Rabbis learnt: If a king ascended the throne on the twenty-ninth of Adar, as soon as the first of Nisan arrives17 he is reckoned to have reigned a year. If on the other hand he ascended the throne on the first of Nisan, he is not reckoned to have reigned a year till the next first of Nisan comes round. The Master has said, ‘If a king ascends the throne on the twenty-ninth of Adar, as soon as the first of Nisan arrives he is reckoned to have reigned a year.’