is the present continuous. This grammar point requires you convert the verb to -form and add at the end. It means the progressive tense of a verb which shows that something is currently happening or ongoing.
ex
> **** Mr Tanaka is eating lunch.
This is the most basic meaning, which shows that someone is currently doing something at this moment. Here is converted to its -form . is the -form. It is the polite form of .
> **** I study English every day.
This meaning shows habitual behavior or can be used when talking about something that frequently happens. is converted to its -form .
and have a similar appearance, but they are different. is used in existential sentences, and usually preceded by a particle. In fact, my teacher taught me this sentence pattern like this: . The can be changed to a / for places.
I referenced this site.