弖爾乎波) - written as
てにをは - is a term used to refer to the Japanese particles (
助詞) or sometimes Japanese grammar as a whole (
文法). So how to do pronounce the
は at the end? Is it
ハ? Presumably it's the former since it's describing particles, but I've never seen it definitively explained anywhere.
According to the entry about は in デジタル大辞泉:
Which is probably the source of confusion. If one thinks of it as a "word" then they might be inclined to read it as
However, according to the entry about てにをは in デジタル大辞泉:
So, as you can see, it's more like an acronym of sorts than it is an actual "word" (as in it identifies the markup actually used in
The は is being used as the pronunciation of 波, and not as a particle. Thus it is pronounced like a ハ. The particle は is always in the hiragana form, so as it is a kanji it must be pronounced ハ.
Just because it is describing particles does not mean it is a particle.
Remember, if は is the pronunciation of a kanji, it is always pronounced ハ. Only when it is a particle (when it must be in hiragana form) can it pronounced ワ.