Breakdown of jimu wa kaisha no chikaku desu.
Questions & Answers about jimu wa kaisha no chikaku desu.
When は is used as the topic particle, it is pronounced wa.
So in ジム は 会社 の 近く です, you read it as:
ジム wa 会社 no 近く desu
This is a historical spelling convention in Japanese. The character is still written は, but in this grammar role it is pronounced wa.
As part of an ordinary word, は is usually pronounced ha.
は marks the topic of the sentence.
Here, ジムは means something like:
- As for the gym...
- Speaking of the gym...
Then the rest of the sentence says something about that topic.
This is slightly different from an English subject marker. In many simple sentences, the topic and subject happen to line up, but は is best understood as setting the thing you are talking about.
