は
(Wa)
marks the topic of a sentence (pronounced 'wa').
Connection rules
- +Noun + は
- +Always written with the kana は, not わ, when used as a topic particle.
- +In questions and answers, newly introduced subjects often take が, and once established as the topic they shift to は.
Examples
1.
私は学生です。

Watashi wa gakusei desu.
I am a student.
「marks the topic of a sentence (pronounced 'wa')」
2.
今日は天気がいいですね。

Kyou wa tenki ga ii desu ne.
The weather is nice today, isn't it.
「marks the topic of a sentence (pronounced 'wa')」
Practice
Mr. Tanaka is a teacher.
___先生です。
Romaji also accepted