Fix the two subsystem dimensions. For reflexivity, , and both identity operators are unitary.
For symmetry, if , apply the inverse local unitary transformation:
The conjugate transposes of unitary operators are unitary, so the reverse relation holds.
For transitivity, if additionally , the tensor product multiplication rule gives
Both products are unitary, for example . Thus local-unitary equivalence is reflexive, symmetric and transitive, and hence is an equivalence relation.

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