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Partikel は (wa)
Topic marker
Structure
Topik + は + Predikat
Explanation
The particle は (written 'ha' but pronounced 'wa') is used to mark the topic of a sentence. The topic is what is being talked about in the sentence.
Examples
これはペンです。
Kore wa pen desu.
This is a pen.
山田さんは先生です。
Yamada-san wa sensei desu.
Mr. Yamada is a teacher.