Page 641 - Makino,Tsutusi.DictionaryOfIntermediateJGrammar

When auxiliaries occur with Vmasu, however, wa follows the auxil-
iaries, as in (1).

b. &%+? 72 + %%?? TI$%& (P)
(looks like it's about to fall down)
c. L.t.4119-Tb -- L.t.411tTCt.fb(fl)
(talk too much)
4. In casual conversation sound changes may occur in Vmasu wa shinai, as
in (2).

(2) a. Gr. 1 verbs:
- (C)V wa shinai + - (C) ya shinai
(C: consonant; V: vowel)
Exs. $7 'i F L at\ (iki wa shinai - ikya shinab
6 ? L & L\ (kai wa shinai -. kaya shinab
b. Gr. 2 verbs and irregular verbs:
(C)V wa shinai + - (C)Vya shinai
2%
Exs. B? L & L\ (mi wa shinai -- miya shinai)
&d? L t \ (tabe wa shinai + tabeya shinai)
? L & t (shi wa shinai - shiya shinai)
%? L &t\ (ki wa shinai + kiya shinao

Sentences with the emphatic particle wa can be rephrased using the structure
X koto wa X, as in [I]; however, X koto wa X is more emphatic than wa.

This structure is usually not used for negative sentences.
(+ koto wa (DBJG: 206-08))