[step:Identify the kernel with the lower-order Lagrangian distributions]
First let $u\in I^{m-1}(X,\Lambda;\Omega_X^{1/2})$. In a phase chart with $N$ auxiliary variables, $u$ has a classical amplitude of order
\begin{align*}
m-1+\frac{n}{4}-\frac{N}{2}.
\end{align*}
Viewed as an element of $I^m(X,\Lambda;\Omega_X^{1/2})$, this representative has no homogeneous amplitude component of degree
\begin{align*}
m+\frac{n}{4}-\frac{N}{2}.
\end{align*}
Thus $\sigma_m(u)=0$, and
\begin{align*}
I^{m-1}(X,\Lambda;\Omega_X^{1/2})\subset\ker\sigma_m.
\end{align*}
Conversely, let $u\in I^m(X,\Lambda;\Omega_X^{1/2})$ satisfy $\sigma_m(u)=0$. In every phase chart $\phi:U\times\Gamma\to\mathbb{R}$ with $N$ auxiliary variables, write the corresponding amplitude as
\begin{align*}
a\sim \sum_{j=0}^{\infty}a_{\mu-j},\qquad \mu=m+\frac{n}{4}-\frac{N}{2}.
\end{align*}
The equality $\sigma_m(u)=0$ means
\begin{align*}
\tau_\phi(a_\mu)=0
\end{align*}
on $\Lambda_\phi$. Since $\tau_\phi:\mathcal{Q}_\phi^\mu\to S_{\mathrm{hom}}^m(\Lambda_\phi;\mathcal{M}_\Lambda\otimes\Omega_\Lambda^{1/2})$ is a local vector-bundle isomorphism, the class of $a_\mu$ in $\mathcal{Q}_\phi^\mu$ is zero. We now use the symbolic division lemma for nondegenerate phases: if a homogeneous degree-$\mu$ leading amplitude has zero class in $\mathcal{Q}_\phi^\mu$, then, after shrinking the conic support, it can be written as an ideal term generated by the phase derivatives, plus a degree at most $\mu-1$ term, plus a term supported in the nonstationary region $\{\partial_\theta\phi\ne 0\}$. The hypotheses of this lemma are satisfied because $C_\phi$ is smooth by nondegeneracy, the differentials of the defining functions $\partial_{\theta_j}\phi$ have the required rank transverse to the critical set, and the amplitude is localized in a proper conic support.
Thus there are homogeneous functions
\begin{align*}
q_j:U\times\Gamma\to\mathbb{C},\qquad j\in\{1,\dots,N\},
\end{align*}
of degree $\mu$ on the conic support, and a homogeneous term $r_{\mu-1}:U\times\Gamma\to\mathbb{C}$ of degree at most $\mu-1$, such that
\begin{align*}
a_\mu=\sum_{j=1}^N q_j\partial_{\theta_j}\phi+r_{\mu-1}
\end{align*}
modulo a homogeneous term supported where $\partial_\theta\phi\ne 0$. The latter term gives a smooth half-density by the nonstationary phase integration-by-parts operator on that conic region; this operator is valid there because at least one component of $\partial_\theta\phi$ is bounded away from zero on each localized conic patch. For the displayed ideal term, use
\begin{align*}
e^{i\phi}\partial_{\theta_j}\phi=\frac{1}{i}\partial_{\theta_j}(e^{i\phi}).
\end{align*}
Integrating by parts in $\theta_j$ is legitimate because the amplitude has localized conic support and the oscillatory integral is interpreted with the standard conic cutoff regularization. Since $q_j$ is homogeneous of degree $\mu$, its auxiliary derivative $\partial_{\theta_j}q_j$ is homogeneous of degree $\mu-1$. Thus [integration by parts](/theorems/210) replaces $q_j\partial_{\theta_j}\phi$ by $-i\partial_{\theta_j}q_j$ plus cutoff-error terms, all of which are classical symbols of order at most $\mu-1$. Therefore the leading degree-$\mu$ term may be removed and $a$ is equivalent, modulo a smooth half-density, to a classical amplitude $a':U\times\Gamma\to\mathbb{C}$ of order $\mu-1$. Hence the local representative of $u$ lies in $I^{m-1}(X,\Lambda;\Omega_X^{1/2})$ in every phase chart. These local lower-order representatives agree on overlaps by the same phase-equivalence argument used above, so
\begin{align*}
u\in I^{m-1}(X,\Lambda;\Omega_X^{1/2}).
\end{align*}
Therefore
\begin{align*}
\ker\sigma_m=I^{m-1}(X,\Lambda;\Omega_X^{1/2}).
\end{align*}
[/step]