N5 — outside your level filter

は

はwaN5neutral

は

topic marker — names what the sentence is about

うちの犬いぬはスイカが好すきなんだよ。

uchi no inu wa suika ga suki nan da yo.

Our dog actually likes watermelon. casual

肉にくは食たべますが、魚さかなは食たべません。

niku wa tabemasu ga, sakana wa tabemasen.

I eat meat, but I don't eat fish. neutral

All examples6

topic — names what the sentence is about

  1. うちの犬いぬはスイカが好すきなんだよ。

    uchi no inu wa suika ga suki nan da yo.

    Our dog actually likes watermelon. casual

  2. 田中たなかさんは今いま、大阪おおさかに住すんでいます。

    tanaka-san wa ima, oosaka ni sunde imasu.

    Tanaka lives in Osaka these days. neutral

  3. 本日ほんじつの説明会せつめいかいは三階さんがいの会議室かいぎしつで行おこないます。

    honjitsu no setsumeikai wa sangai no kaigishitsu de okonaimasu.

    Today's briefing will be held in the third-floor meeting room. formal

setting against — sets something against the alternatives, named or not

  1. 肉にくは食たべますが、魚さかなは食たべません。

    niku wa tabemasu ga, sakana wa tabemasen.

    I eat meat, but I don't eat fish. neutral

  2. ビールは飲のむけど、ワインはちょっと。

    biiru wa nomu kedo, wain wa chotto.

    I'll drink beer, but wine's not really my thing. casual

  3. 今日きょうは行いきません。

    kyou wa ikimasen.

    I'm not going today, at any rate. neutral

How it's formed2

Notes

は pushes out が and を, but sits on top of the rest (東京とうきょうでは).
Its noun must be already known, so a bare question word takes が (×誰だれは来きますか).