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.