は vs が


1)說明
2)否定
3)は疑
4)は問は答
5)〜は〜が〜は 對比句


1)限定
2)疑が
3)が問が答
4)現象文
5)條件句子

AはBが
1)能力(できます、わかります)
2)所屬(あります、います)
3)情感(好き、嫌い)
4)部份所屬

P.S.
は emphasizes on the sentence after it while が emphasizes on the sentence before it.
The whole sentence is applicable to the topic/subject denoted by は while only the sub clause is applicable to the subject denoted by が.
が is used for new information while は is used for something already known.

以上視頻來自王可樂的日語教室