This pattern is the polite negative form of XはYです. It says that X is not Y. You still mark the topic with は, but you change the ending to ではありません (de wa arimasen) to make it negative and polite. Key points: • は still marks the topic • ではありません means “is not / am not / are not” • The word order is the same as the positive sentence • Use it for identity, description, and simple facts Think of ではありません as the polite “not.” For example, “私は学生ではありません” means “I am not a student.” This is useful when you want to correct information or make a polite denial. There is also a shorter polite form: じゃありません. It is common in speech, but ではありません is more formal and safe for beginners. Start with ではありません to be clear and polite. The rest of the sentence does not change. You can replace X and Y with nouns or な-adjectives, and even い-adjectives with です. Just keep the pattern: X は Y ではありません. This makes it easy to turn any basic statement into a polite negative.