Nenshi mawari is the first greeting visit of the new year to business partners. A business etiquette guide advises finishing the rounds by January 15, the Little New Year. Visitors often bring towels, a box of sweets, or coffee or tea. The gift brought on this visit is called onenga.
An accounting guide notes that some companies hand out towels at the start of the year to clients they have long dealt with. It also mentions New Year hand towels and calendars.