休暇をとることは体に良いでしょう。

holiday; day off; furlough; absence (from work)

indicates direct object of action; indicates subject of causative expression; indicates an area traversed; indicates time (period) over which action takes place; indicates point of departure or separation of action; indicates object of desire, like, hate, etc.

is being

thing; matter; incident; occurrence; event; something serious; trouble; crisis; circumstances; situation; state of affairs; work; business; affair; after an inflectable word, creates a noun phrase indicating something the speaker does not feel close to; nominalizing suffix; pretending to ...; playing make-believe ...; alias; aka; nickname; alternative name; also known as

topic marker particle; indicates contrast with another option (stated or unstated); adds emphasis

body; torso; trunk; build; physique; constitution; health; corpse; dead body

at (place, time); in; on; during; to (direction, state); toward; into; for (purpose); because of (reason); for; with; by; from; as (i.e. in the role of); per; in; for; a (e.g. "once a month"); and; in addition to; if; although

good; excellent; fine; nice; pleasant; agreeable; sufficient (can be used to turn down an offer); ready; prepared; profitable (e.g. deal, business offer, etc.); beneficial; OK

death