Quote:
Originally Posted by imeka
can "dake" take the place of particle "wa" ?
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No, it can't. Even 'wa' has no place in that sentence. Put anything immediately after 昨年 and it will change the meaning of the whole sentence.
You can say 「昨年
は日本へ行きました。」
ONLY WHENyou have just said something like "I went to England in 2005. In 2006, I went to France."
”昨年は” means
'as for last year', not just
'last year'.
We can NEVER take particles lightly.
Note: I changed the 先年 to 昨年 because I thought you meant 'last year'. The word 先年 means 'some years ago' and is seldom used in Modern Japanese.