Japanese beginners sometimes confuse how to use particles "は(wa)" and "が(ga)".
I sometimes receive this question in classes and here is some grammar notes for you.
There are many different usages for these particles but let me focus the most basic grammar note especially for the beginners at this time.
<Important Information>
1) Immediately before delivered information → "は(wa)" is used.
2) Immediately after delivered information → "が(ga)" is used.
Example 1)
たなかさん は あした きます。
Tanaka san wa ashita kimasu.
*In this example sentence, "あした きます" is the important information.
No one knows Tanaka san's plans or schedule, and the sentence tells the answer as a new information.
Example 2)
たなかさん が あした きます。
Tanaka san ga ashita kimasu.
*In this example sentence, "たなかさん" is the important information.
Everyone knows that someone will come tomorrow but don't know who is coming.
The sentence tells the person who is coming as an asked information.
<Question Word>
1) Immediately before an interrogative → "は(wa)" is used.
2) Immediately folowing an interrogative → "が(ga)" is used.
Q : これは なんですか。 A : これは とけいです。
kore wa nan desuka. kore wa tokei desu.
Q : だれ が きますか。 A : たなかさん が きます。
dare ga kimasuka. Tanaka san ga kimasu.
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