Breakdown of hoteru wa asagohan o teikyoushimasu.
Questions & Answers about hoteru wa asagohan o teikyoushimasu.
は is the topic marker. It tells you what the sentence is about.
So ホテルは means something like:
- As for the hotel...
- The hotel...
In natural English, we often just translate it as the hotel, but grammatically it is marking ホテル as the topic, not exactly as the subject in the same way English does.
