休暇は

as for the vacation

→ 休暇
phrase Uncommon #12,447
as for the vacation は marks 休暇 as the topic of the sentence.
JA: 休暇は家でゆっくり過ごします。
EN: As for my vacation, I’m going to relax at home.

私たちの休暇はまもなく終わるでしょう。

Our vacation will be over soon.

休暇はどちらで過ごすおつもりなんですか?

Where are you planning to spend your vacation?

休暇は短いので、最大限に活用しなければなりません。

The vacation is short, so we have to make the most of it.

休暇はあっけなく終わってしまった。

The vacation ended all too soon.

休暇は俺のものだ

The vacation is mine.

— 預言者 (2009)

そういう休暇は私には事情が許さない。

My circumstances don't permit me to take that kind of vacation.

休暇はどこに行くんですか?

Where are you going for your vacation?

休暇は海辺で過ごしたんだ。

I spent my vacation by the sea.

休暇は何日間なの?

How many days is the vacation?

休暇はどこに行くの?

Where are you going for your vacation?

休暇は彼女の健康に効果があるようだ。

The vacation seems to be good for her health.