[1−tanθ2tanθ21] [1tanθ2−tanθ21]−1=
[cosθ−sinθsinθcosθ]
[−cosθsinθsinθcosθ]
[sinθ−cosθcosθsinθ]
[−sinθcosθcosθ−sinθ]
[1−tanθ/2tanθ/21]1sec2θ/2[1−tanθ/2tanθ/21]
=cos2θ2[1−tan2θ/2−2tanθ/22tanθ/21−tan2θ/2]
= [cosθ−sinθsinθcosθ]