は～が、～は

は～が、～は sets two things side by side and says something different about each: "A is…, but B is…". Each thing takes は, and が meaning "but" joins the two halves. In polite speech が follows です or ます.

は takes the place of を and が

When the things you contrast are objects, は replaces を; it never stacks on it. The same goes for が in すき好き and できる sentences.

• × 肉をは食べますが → 肉は食べますが

Leaving the second half unsaid

When the contrast is clear, the second half can stop after は. It softens a negative.

Casual speech

Among friends, けど takes the place of が, and the sentences are in the plain form.