"は" is written in the cases below. 1. particle "wa" わたしはwatashiwa←わたし＋は ※The sound of "は" changed other than initial. But the letter didn't.［pa］→［fa］→［wa］ ※"へ" and "を" are the same. "へ"［pe］→［fe］→［we］→［ye］→［e］ 　（わたしは）へ［he］やへ［e］ ／にいく。I go to my room. "を"［wo］→［o］　（わたしは）お［o］んがくを［o］きく。I listen to a music. 2.word including particle "wa" こんにちはHello←こんにちtoday＋はis これはこれはOh←これthis＋は×2