zimutesuuryou ha takai.

It is read:

じむ てすうりょう は たかい。
Romanization: jimu tesuuryou wa takai.

A few reading notes:

• 事務 = じむ
• 手数料 = てすうりょう
• は is written ha but pronounced wa here because it is the topic particle.
• 高い = たかい

事務手数料 is a compound noun:

• 事務 = office work, clerical work, administrative work
• 手数料 = fee, charge, commission

Together, 事務手数料 means something like administrative fee or processing fee.

This kind of noun-compounding is very common in Japanese.

は marks the topic of the sentence.

So in:

事務手数料 は 高い。

the topic is 事務手数料, and the comment about it is 高い.

A natural way to think of it is:

• As for the administrative fee, it is high.

In English, we usually just say The administrative fee is high, but Japanese often builds sentences as topic + comment.

When は is used as a particle, it is pronounced wa.

So:

• as a normal syllable: は = ha
• as the topic particle: は = wa

This is just one of those important spelling-pronunciation conventions in Japanese. It is very common, so learners get used to it quickly.

Because 高い by itself is a complete predicate in plain style.

高い is an i-adjective, and i-adjectives can end a sentence on their own:

• 事務手数料は高い。 = plain / casual
• 事務手数料は高いです。 = polite

So the sentence is grammatically complete without です.

Because 高い is an i-adjective, and i-adjectives can function as predicates by themselves.

Compare:

• 高い。 = is expensive / is high
• 静かだ。 = is quiet

The second example uses だ because 静か is a na-adjective / adjectival noun, not an i-adjective.

So with 高い, you do not say 高いだ.

Technically, 高い can mean both high and expensive, depending on context.

With 手数料 (fee), the natural meaning is expensive / costly / high.

So here, 高い is not about physical height. It means the fee is large in amount.

Yes, it would be possible, but the nuance changes.

• 事務手数料は高い。
  = As for the administrative fee, it is high.
  This presents 事務手数料 as the topic.

• 事務手数料が高い。
  = The administrative fee is the one that is high / the administrative fee is high.
  This can sound more like identification, contrast, or new information depending on context.

For many beginner situations, は is the safer and more neutral choice when you are simply talking about something as a topic.

Japanese often does not use direct equivalents of English articles such as the or a.

Also, in this sentence, is is not translated as a separate word because 高い already works as the predicate.

So:

• English: The administrative fee is high.
• Japanese: 事務手数料は高い。

Japanese expresses the idea in a different grammatical way rather than word-for-word matching English.

Yes, it functions as one noun expression.

Even though it is made from smaller parts, Japanese very often combines kanji elements into one compound noun. So 事務手数料 is naturally treated as a single unit meaning administrative fee.

A learner might mentally divide it into pieces to understand it, but in actual use it is just one noun phrase.

No, standard Japanese normally does not use spaces between words.

So it would usually be written as:

事務手数料は高い。

Spaces are often added in teaching materials to make the structure easier for learners to see.

It is grammatically correct, but in real-life situations the plain form 事務手数料は高い。 sounds casual or like a dictionary-style statement.

If you want to sound more polite, you would usually say:

事務手数料は高いです。

If you are speaking very formally, the surrounding wording would usually also become more formal, not just this one sentence.

Yes. Japanese i-adjectives can come before nouns directly.

So you can say:

• 高い事務手数料 = a high administrative fee

But in your sentence:

• 事務手数料は高い。

高い is not directly modifying the noun. It is the predicate of the sentence.

So the difference is:

• 高い事務手数料 = a high administrative fee
• 事務手数料は高い = the administrative fee is high