には・では・へは・にも・でも: particle + は (topic, contrast) or + も (also, even)
A particle + は or も: the first particle keeps its job, は makes the phrase the topic (often a contrast), も adds “also / even”.
Japanese can stack は or も on top of another particle. The first particle keeps its meaning: に “to / at”, で “in / at”, へ “toward”, と “with”, から “from”, まで “until”. Then は makes the phrase the topic and often a contrast: 日本では “in Japan (as opposed to elsewhere)”, 会社へは行かない “I won’t go to the office, at least”, 会社には一時間遅れた “I was an hour late (getting) to the office”. も adds “also / even”: 運動にもなる “it also counts as exercise”, 子供でもできる “even a child can do it”. が and を drop before は and も (本は, 本も), but に, で, へ, と, から, まで stay. へは is said “e-wa”. Careful: では right before ない is usually “is not” (学生ではない), not “in”.
Examples
会社へは行かないつもりです。
I don’t plan to go to the office (at least).
日本では、春になると、桜の花が咲きます。
In Japan, when spring comes, the cherry blossoms bloom.
それに、運動にもなるので、体が丈夫になりました。
Also, it counts as exercise, so my body has become stronger.