A は B です
A simple affirmative sentence in Japanese follows this formula:
A は B です.
A — the subject: who or what we're talking about.
は — the topic particle (pronounced わ): marks A as the topic of the sentence.
B です — what's stated about the topic: who they are, what they are, what kind they are.
です — the polite copula: completes the statement and sets the level of politeness.
Next we'll cover negation, past tense, and how to ask questions…