ningen ha matigai wo simasu.

は marks the topic of the sentence. It tells you what the sentence is about.

So 人間は間違いをします means something like:

• As for humans, they make mistakes
• Humans make mistakes

This is different from simply marking 人間 as the grammatical subject in a narrow sense. は often gives a broader, more general feeling, especially in statements about facts, habits, or general truths.

Both can refer to people, but they are not exactly the same.

• 人（ひと） = person / people
• 人間（にんげん） = human being / human beings / humanity

In a sentence like this, 人間 sounds more like a general statement about human nature: Humans make mistakes.

If you used 人, it might sound a little more like people in an everyday sense. 人間 has a slightly more philosophical or general nuance.

Japanese nouns usually do not change form for singular vs. plural.

So 人間 can mean:

• a human
• humans
• humankind

You figure it out from context.

In this sentence, because it is a general statement with は, 人間 is naturally understood as humans or human beings in general.

This sentence uses the very common pattern:

• noun + を + する

Here:

• 間違い = mistake
• する = to do

So literally, it is to do a mistake, which in natural English becomes to make a mistake.

Japanese often expresses actions this way. Many actions can be said with a noun plus する.

Examples:

• 勉強をする = to study
• 運動をする = to exercise
• 質問をする = to ask a question

So 間違いをする is a standard and natural expression.

In this sentence, 間違い is a noun meaning mistake.

That is why it is followed by を and then します:

• 間違い = mistake
• を = marks the thing being done
• します = do

There is also a related verb:

• 間違う（まちがう） = to be mistaken / to make a mistake / to get something wrong

So Japanese can express the idea in different ways.

For example:

• 間違いをする = make a mistake
• 答えを間違う = get the answer wrong

を marks the direct object of the verb.

In 間違いをします, the noun being linked to します is 間違い.

So the structure is:

• 人間は = as for humans
• 間違いをします = do/make mistakes

Even though English says make mistakes, Japanese uses mistake + を + do.

します is the polite form of する.

• する = plain/dictionary form
• します = polite form

So:

• 人間は間違いをする。 = plain style
• 人間は間違いをします。 = polite style

Both are grammatically correct. The choice depends on the situation, tone, and level of formality.

Yes, します is a non-past form, but in Japanese the non-past form covers several ideas, including:

• present
• future
• habitual action
• general truth

So in this sentence, it is not just are making mistakes right now. It expresses a general fact:

• Humans make mistakes

This is very normal in Japanese.

Yes, it is understandable and natural enough, especially for learning basic grammar.

That said, depending on context, native speakers might also say:

• 人間は間違えるものだ。 = Humans are the kind of beings who make mistakes.
• 人は間違いをする。 = People make mistakes.
• 人間は mistakes? no, avoid mixing languages
• 誰でも間違える。 = Everyone makes mistakes.

Your sentence is a straightforward example of noun + を + する, so it is a good learning sentence.

Yes, in the right context, the non-past form can refer to the future.

But in this sentence, because 人間は presents a broad topic and there is no specific time reference, the most natural reading is a general statement:

• Humans make mistakes

If you wanted a specific future meaning, you would usually need context or time words.

In very casual spoken Japanese, particles are sometimes dropped, but in a basic, complete sentence like this, keeping them is best.

• は is important because it sets 人間 as the topic.
• を is important because it shows that 間違い is the object of します.

So for learners, 人間は間違いをします is the correct full form to use.

It is pronounced:

にんげん は まちがい を します

A couple of useful notes:

• 人間 = にんげん
• 間違い = まちがい
• を is usually pronounced o, even though it is written を
• します = shimasu

So overall:

ningen wa machigai o shimasu

The structure is:

topic + object + verb

More specifically:

• 人間は = topic
• 間違いを = object
• します = verb

So Japanese is following its usual pattern of putting the verb at the end.

A very literal breakdown is:

• As for humans, mistakes do

Natural English:

• Humans make mistakes