Countries around the world celebrate the New Year on slightly different dates due to their different longitude positions and different times of the day. For example, Tonga, an island nation in Oceania, is located on the western side of the international sunrise line, and it is the first place in the world to start a new day and the first country to celebrate the New Year. On the other hand, Western Samoa, located on the east side of the line, is the last place in the world to start a new day. We are the 12th country in the world to celebrate New Year's Day in Western dollars. In Taiwan, New Year's Day is celebrated with