In Sec. 2.2, we review and discuss scalar imaging theory. We introduce the illuminating inclination factor onto the object (mask), the emerging inclination factor from the object, and the incoming inclination factor onto the image (wafer).7–11,13 As in previous papers,2,7,9 we also introduce well-known factor of radiometric correction (RC), which is due to the ratio between the cross-section area of the exit plane wave from the object and that of the entrance plane wave onto the image in projection optics. Moreover, in this paper, considering the change of the cross-section area of the inclined illuminating plane wave, we point out scaling factor of amplitude of incoming illuminating plane waves, which is introduced for the first time, to the best of our knowledge. As a result, since above factors cancel each other, the Fourier imaging theory is exactly fulfilled in scalar imaging theory such as Hopkins theory.14 Eventually, the consistent theory we will present does not need any explicit correction factor.