The proposed linear change of variables makes the two pairs of boundary lines constant-coordinate lines: and . Thus the image of the parallelogram is the rectangle , .
The forward Jacobian matrix and its determinant are
Inverting gives , , so the area element is . The absolute inverse Jacobian determinant, rather than the forward determinant, belongs in the transformed area integral. Consequently
which yields . The transformed denominator is bounded below by one throughout the region, so no singular or improper integral is involved.
Work on a domain with , and suppose is differentiable at . The multivariable chain rule gives
Multiplying the first equation by and the second by cancels their common terms:
The geometry is that stays fixed along a radial dilation . Thus is constant along each admissible radial ray, and the differential operator differentiates along that ray. This is the degree-zero case of Euler homogeneous function theorem. The displayed quotient does not define a function at without additional extension data.
Start with the Maclaurin series . Put into the binomial series . Keeping terms through gives
so
Since and , term-by-term integration supplies the constant of integration and gives
The expansions hold near zero; the nearest real poles at limit their radius of convergence to . The derivative relation also independently checks all three displayed coefficients of the tangent function.

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