今年の予算は昨年以上だ

N5 今年 kotoshi this year N5 年 toshi year, age N3 予算 yosan budget, estimate N3 昨 saku last, previous N4 以上 ijou more than, above, that is all

N5 今 kon, kin / ima now, maintenant, ahora N5 年 nen / toshi year, counter for years, année N3 予 yo, sha / arakaji.me beforehand, previous, myself N2 算 san / soro calculate, divining, number N3 昨 saku yesterday, previous, hier N4 以 i / motsu.te by means of, because, in view of N5 上 jou, shou, shan / ue, -ue, uwa-, kami, a.geru, -a.geru, a.garu, -a.garu, a.gari, -a.gari, nobo.ru, nobo.ri, nobo.seru, nobo.su, tatematsu.ru above, up, au-dessus

N5 〜の no Indicates possession, relation between nouns, nominal explanation, or turns a verb into a noun phrase N5 〜は wa Marks the topic of the sentence, indicates what the sentence is about, can contrast with another element, organizes main information