〜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
はです。 Watashi wa nihonjin desu.
I am Japanese.
はです。 Toukyou wa ookii machi desu.
Tokyo is a big city.