は同じ

is the same

→ は
phrase Uncommon #8,982
is the same The particle は marks what is being compared or discussed, while 同じ means “same.” Depending on context, it can also mean “makes no difference” or “the result is the same.”
JA: どちらを選んでも、結果は同じです。
EN: Whichever one you choose, the result is the same.

それらの街の交通は同じである

The traffic laws in those cities are the same.

あなた私の思いは同じあなたが何をした人で愛してるわ

I feel the same way. No matter what you've done, I love you.

— セントラル・ステーション (1998)

でも手間は同じだから

But it’s the same amount of work anyway.

— AKIRA (1988)

効果は同じです

The effect is the same.

構造組織は同じですが決定的違います

The structural organization is the same, but the numbers differ decisively.

— フィフス・エレメント (1997)

条件は同じいい

The conditions can stay the same.

— 続・夕陽のガンマン (1966)

韓国ニューヨーク州は同じぐらいの大きさだよ

South Korea and New York State are about the same size.

変に聞こえるのはわかってるけど黒人女は白人女は同じじゃないよ

I know it sounds weird, but Black women and white women aren't the same, right?

— レザボア・ドッグス (1992)

違うコンビニになったけどオーナーは同じ

It's a different convenience store now, but the owner is the same.

死んで口癖は同じ

Will your catchphrase still be the same even after you die?

— プラットフォーム (2019)

ルールは同じですか

Are the rules the same?

観察する立場ですので立場は同じです

As an observer, I’m in the same position.

— 燃ゆる女の肖像 (2019)

でも音楽の趣味は同じ

But we have the same taste in music.

— Hoje Eu Quero Voltar Sozinho (2014)

奥さんとベッドは同じ

Do you and your wife sleep in the same bed?

— シカゴ (2002)

彼女は金と幸福は同じと思っている

She thinks money and happiness are the same thing.