Do get the negative form of ~ます-masu, turn it to ~ません-masen.

お酒は飲みません。 O-sake wa nomimasen. 'I don't drink.'

お肉は食べません。 O-niku wa tabemasen. 'I don't eat meat.'

たばこを/は吸いません。 Tabako o / wa suimasen. 'I don't smoke.'

ご飯はありません。 Gohan wa arimasen. 'There is no food.'

今、母はいません。 Ima, haha wa imasen. 'Mother's not in now.'

今日は仕事をしません。 Kyou wa shigoto o shimasen. 'I'm not working today.'

木曜日は働きません。 Mokuyoubi wa hatarakimasen. 'I don't work on Thursday(s).'

朝は新聞を読みません。 Asa wa shinbun o yomimasen. 'I don't read a newspaper in the morning(s).'


お肉 o-niku 'meat'. Men sometimes miss out お o- in informal speech.

たばこを吸う tabako o suu. Set expression meaning 'to smoke'. 吸う Suu on its own means 'suck'.

ご飯 gohan 'rice; food'

仕事 shigoto 'work (noun)'

働く hataraku 'to work (verb)'

朝 asa 'morning'

新聞 shinbun 'newspaper'


In general statements topic は wa often replaces object を o. These sentences are also possible:

お酒を普段飲みません。 O-sake o fudan nomimasen. 'I don't usually drink.'

お肉を普段たべません。 O-niku o fudan tabemasen. 'I don't usually eat meet.'

ご飯がありません。 Gohan ga arimasen. 'There's no rice. (implying 'There should be, etc.')'. が has an interesting focusing effect in this sentence. 

Be careful with: 母はいません。 Haha wa imasen. 'Mum is not in. / Mum is dead.'

When topic は wa is used after time and place expressions, the nuance is that they are either old information being echoed in the conversation, or that there is some kind of contrast. For example, "木曜日は働きません。 Mokuyoubi wa hatarakimasen." may imply that you do work on other days.