particle
topic marker
1. topic marker
Marks the topic of a sentence—what the sentence is about. The topic is often (but not always) the grammatical subject. は sets up what the speaker wants to comment on, and the rest of the sentence provides information about that topic.
What is this?
The weather is nice today.
田中(たなか)さんは先生(せんせい)山田(やまだ)さんは医者(いしゃ)です
Tanaka-san is a teacher, and Yamada-san is a doctor.
Elephants have long trunks. Everyone knows this.
Double-subject construction
2. contrast marker
Indicates contrast with something else, either stated or implied. When は is used on an element that would normally take a different particle (like を or に), it often adds a contrastive nuance: 'as for X (as opposed to something else)...'
I like this one. (implying: but not that one)
I do eat fish. (implying: but not meat)
I can read (it), but I'm not good at writing.
I watched the movie, but I haven't read the book yet.

は is pronounced 'wa' when used as a particle, not 'ha'. This is one of the most important particles in Japanese. The difference between は (topic) and が (subject) is one of the most challenging aspects for learners. Generally: は marks old/known information or the topic of discussion; が marks new information or identifies the subject when making a neutral description or answering 'who/what' questions.

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