Basic sentence structure with は (wa) and です (desu)
The most basic sentence can be constructed with the particle wa and the verb 'to be' desu. You chain them as follows:
A wa B desu
- A = topic
- B = what A is
Wa (は) marks the topic of the sentence you want to focus on. Note that it is pronounced 'wa', even if written as は ('ha') in hiragana. The closest translation of wa is 'as for xyz, ...'. In English it is more natural to just say 'xyz is ... ' or 'I am ...' etc.
Example sentences
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Watashi wa gakusei desu - As for me, I am a student.
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Anata wa sensei desu - I am a teacher.
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Watashi wa tomodachi desu - I am a friend.
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Anata wa tomodachi desu - You are a teacher.
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Watashi wa inu desu - I am a dog.
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Watashi wa neko desu - I am a cat.
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Anata wa inu desu - You are a dog.
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Anata wa neko desu - You are a cat.
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Watashi wa hon desu - I am a book.
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Anata wa hon desu - You are a book.
Some sentences are silly but this is only for the sake of getting started with the most used vocabulary.