〜は
JLPT N5 Particlestopic marker (as for ...)
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Wa marks the topic of the sentence, the thing you are talking about. It is written with the kana ha but pronounced wa. The comment about the topic follows it.
Examples
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Watashi wa nihonjin desu.
I am Japanese.
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Toukyou wa ookii machi desu.
Tokyo is a big city.