Page "Hebrew calendar" Paragraph 65
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In fact the Jewish calendar has a multiplicity of new years for different purposes.
The use of these dates has been in use for a long time.
The use of multiple starting dates for a year is comparable to different starting dates for civil " calendar years ", " tax or fiscal years ", " academic years ", " religious cycles ", etc.
By the time of the redaction of the Mishnah, Rosh Hashanah 1: 1 ( c. 200 CE ), jurists had identified four new-year dates:
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