たばこは

as for cigarettes

→ タバコ
phrase Rare #29,859
as for cigarettes たばこ means “cigarettes” or “tobacco,” and は marks it as the topic of the sentence.
JA: たばこは健康に悪いです。
EN: Cigarettes are bad for your health.

たばこは君の健康に悪い

Smoking is bad for your health.

たばこはやめる誓います

I swear I’ll quit smoking.

たばこは健康に悪いことは言うまでもない

Needless to say, smoking is bad for your health.

たばこはやめたほうがいいよ

You should quit smoking.

他人のことを考慮してたばこは控えて下さい

Please refrain from smoking out of consideration for others.

たばこは体に悪い

Smoking is bad for your health.