X は Y です ( X is Y. / As for X , it is Y. ) 

1. The Particle 「は」

The particle 「は」 tells us what we are going to talk about.

For example:

First, 「私 は」 indicates “Now I’m going to talk about myself.”

Then, 「学生 です」 provides information about me.

In other words:

That is the basic idea.

「は」 can also be used to make something, such as time, the topic of a sentence, or to express a contrast.

For example:

Here, 「今日 は」 makes “today” the topic of the sentence, emphasizing what will happen today.

2. The Polite Expression 「です」

「です」 is a polite expression used at the end of a sentence, usually after nouns and adjectives.

For example:

Here, 「です」 comes after 「学生」 (student).

Although 「です」 may seem similar to the English words “am,” “is,” and “are,” its main function is to express politeness rather than directly translate these words.