たこ

How it works

は (topic) sets up 蛸たこ (octopus) as the topic — “as for the octopus…” — and then the sentence says something about it. Inside that comment, が (subject) marks 足あし (legs) as the subject, and 八本はっぽん (eight (long things)) counts them. 本ほん (counter for long things) is the counter for long, thin objects, and after 八はち (eight) it shifts to はっぽん (eight (long things)). There’s no verb — naming the topic and the count is enough.