X はY です (X wa Y desu)

This is the very basic form of Japanese sentence.

• to identify a subject (X) as noun (Y)
• the subject (X) may often be omitted (we will look into this below)
• the noun (Y) does not have plural or singular. It can be either.
• take note that the particle は (ha) is actually pronounced as "wa" in this context.

Examples:
私はトムです。(watashi wa Tomu desu)
 I am Tom.

せんせいは日本人です。(sensei wa nihonjin desu)
 Teacher is a Japanese person.

きょうはいい天気です。 (kyou wa ii tenki desu)
 As for today, it is a fine weather.

これはにもつです。(kore wa nimotsu desu)
 This is a luggage.

• The subject (X) is often omitted and it is very common among Japanese. 
• It is omitted when it is obvious to the listener what or who they are referring to.

Example:
がくせいです。(gakusei desu)
 (I) am a student.

８００円です。(800en desu)
 (It /The watch) is 800 yen.

たのしいです。(tanoshii desu)
 (It) is fun.

おもしろいです。(omoshiroi desu)
 (The Japanese class) is fun.

• Also take note that the subject (Y) can be either plural or singular.
• Thus with a sentence like 日本人です(nihonjin desu) it can mean any of these:

We are Japanese people.
You are a Japanese person.
They are Japanese people.
I am a Japanese.
She is a Japanese.
Tom is a Japanese.

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Vocabulary たんご 

先生	せんせい	sensei	honorific for teacher, professor, doctor
今日	きょう	kyou	today
私	わたし	watashi	I
日本人	にほんじん	nihonjin	Japanese person
天気	てんき	tenki	weather
荷物	にもつ	nimotsu	luggage
学生	がくせい	gakusei	student
円	えん	en	Yen, Japanese currency
楽しい	たのしい	tanoshii	fun, enjoyable (i-adjective)
面白い	おもしろい	omoshiroi	interesting (i-adjective)