"~ desu （～です）" is equivalent to English "am," "are," or "is." Unlike English, it doesn't change its form according to the subject. "~ desu" always comes at the end of a sentence.
私は学生です (Watashi wa gakusei desu.) - I am a student.
こちらは山田さんです (Kochira wa Yamada-san desu.) - This is Ms. Yamada.
私達は友達です (Watashitachi wa tomodachi desu.) - We are friends.
When it is obvious to the other person what the topic is, it is generally omitted.
（私は）ひろ子です [(Watashi wa) Hiroko desu.] - I am Hiroko.
（私は）学生です [(Watashi wa) gakusei desu. ] - I am a student.
The negative form of "~ desu （～です）" is "~ ja arimasen （～じゃありません）" or "~ dewa arimasen （ではありません）." "~ dewa arimasen" is more formal, and "~ ja arimasen" is common in casual conversation.
学生ではありません (Gakusei dewa arimasen.) - I am not a student.
日本人じゃありません (Nihon-jin ja arimasen.) - I am not Japanese.
Source
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