歌は

as for the song

→ 歌
phrase Common #6,574
as for the song は marks 歌 as the topic of the sentence; natural English often translates it simply as “the song.”
JA: この歌はとても有名です。
EN: This song is very famous.

ギターは弾きますが、歌は歌いません。

I play the guitar, but I don't sing.

歌は必要なの?

Do we really need the song?

— es[エス] (2001)

歌は?

What about singing?

— es[エス] (2001)

彼の歌はステキよ

His singing is wonderful.

— グッドフェローズ (1990)

歌はよかった

The song was good.

— es[エス] (2001)

あの歌は必ずヒットするよ。

That song is sure to be a hit.

歌は静かに聴くんだ

You should listen to the song quietly.

— 紅の豚 (1992)

君の歌はどうでもいい

I don't care about your singing.

— コーラス (2004)

好きな映画や歌は?

What movies or songs do you like?

— オールド・ボーイ (2003)

確かに彼女は歌はうまいが、演技はだめだ。

She can certainly sing well, but she’s no good at acting.

彼の歌は若い人に大いにうけた。

His songs were a big hit with young people.

フランス語の歌はいくつか歌えます。

I can sing a few songs in French.