An almost complex structure is a smooth real vector bundle endomorphism satisfying . In particular, has even real dimension . Extend complex-linearly to . Its minimal polynomial divides , whose roots are distinct, so the type decomposition of the complexified tangent bundle is
The smooth projections are and . Complex conjugation exchanges the two rank- eigenbundles. A -covector annihilates and a -covector annihilates . Thus the differential forms of type (p, q) are the smooth sections of
Here the tensor product is identified with its image under the wedge product of differential forms. For a real tangent vector , the vectors and exhibit the two types directly.
We now construct the almost complex structure from a decomposable volume form. Locally write . The nonvanishing of says that the covectors form a complex coframe. In particular, the span of the has the intrinsic description
Indeed, expansion in that coframe shows that every coefficient of a conjugate factor must vanish if . Therefore this span is independent of the chosen local factorization. The local coframes show that is a smooth rank- vector subbundle, and
Define to be multiplication by on and by on . It commutes with complex conjugation, so is the complexification of a real smooth bundle endomorphism, whose dual defines on . It has square , and its -covectors are exactly . Conversely, any such almost complex structure must have this same action on the entire coframe. Thus exists globally and is unique, and every factor in every allowed decomposition is a -form.
Finally suppose . Since , the exterior derivative product rule gives
Decompose into types , and using . The first two wedge products with the -form vanish by dimension. On -forms, wedging with is injective: the monomials are linearly independent. For the space is zero, so the statement still holds. Hence every has no component. For an arbitrary -form , the extra terms likewise have only types and . The bracket and differential-form criteria for integrability proved below now give
Local decomposability has been used essentially; the nonvanishing top-degree product alone does not provide the required coframe.

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