| は indicates the TOPIC of a sentence | が indicates the SUBJECT of a verb |
Tips
①
は：Indicates the topic or main idea of a sentence. There is no grammatical connection between the word that is followed by は particle and the rest of the sentence.
が：Indicates the subject of a verb. There is a grammatical connection between the word that is followed by が particle and the rest of the sentence.
②
は：Compares and makes a contrast between the topic and others.
E.g. 東アジアの中で、日本と台湾は海に囲まれています。
Amongst the East Asian countries, Japan and Taiwan are surrounded by the sea.
(Compare Japan and Taiwan with the other East Asian countries.)
が：Distinguishes the subject from others.
E.g. 日本料理が一番好きです。
I like Japanese food the most.
(Talk about Japanese food distinctively.)
③
は：Emphasises the information AFTER は particle.
が：Emphasises the information BEFORE が particle.
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