M các ma trận vuông cấp hai thỏa mãn
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For this case we have that by definition of trigonometric relations of a rectangular triangle, that the sine of an angle is given by the opposite leg to the angle on the hypotenuse of the triangle. While the tangent of the same angle is given by the leg opposite the angle on the leg adjacent to the angle.
Then, according to the figure we have:
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