For definiteness take in the Schwartz space; sufficiently smooth compactly supported data are also adequate. These hypotheses make the line integrals, Cauchy principal values and decay estimates below well defined. Write with , , and introduce orthonormal local coordinates
Let , and . Substitution into the directional transport equation gives
Now make the invertible real-linear change of coordinates
Since , its Wirtinger derivative is . Hence , as required. The change becomes singular at , where the complex operator degenerates to a real directional derivative. Also the original equation contains , so is excluded from the differential equation; the normalized solution will extend analytically there.

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