Put and write its second column as . For , take
where each angle is computed from the current second column, in the right-to-left application order. These Givens rotations eliminate its entries in rows by accumulating their Euclidean norm in row two.
Each rotation acts only on rows with indices at least two. The first column of is , whose entries in all those rows are zero. Mixing two zeros leaves them zero, and row one is untouched. Thus the first column is unchanged. The resulting matrix has the form
This verifies both required properties, including the case of zero second-column tail. When there are no rows to eliminate: take , the empty product. No sign change of is required in that case. Each Givens row-pair update preserves previously eliminated columns, which is the central invariant of QR decomposition by Givens rotations.

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