は別

is separate; is different

→ は
phrase Rare #27,700
is separate; is different Used after a topic to say that it is separate or different from something else; depending on context, it can mean “is another matter.”
JA: その話は別だ。
EN: That’s another matter.

計画をたてることとそれを実行する事は別問題です。

Making a plan and carrying it out are two separate matters.

あの男には別だけど。

But that man is the exception.

こいつらは別だけど

These guys are different, though.

— Departures (2008)