2 The correspondence between the count/mass noun distinction and the distinction between objects and
substances is only approximate. In English, for instance, cloud is a count noun, although dividing a
cloud in two does produce two clouds, and furniture is a mass noun, although cutting a piece of
furniture in two does not produce two pieces of furniture. Note that many words have both count noun
and mass noun usages, such as the mass noun oil (denoting the substance) vs. the count noun oil (pl.
oils, denoting a type of oil). 3 The particle -ga marks nominative case and must be replaced by -wo if the phrase occurs as object,
-wa if the phrase occurs as topic etc