Abstract
Starting from the viewpoint of geometric phase, we prove that the algebraic–topological structure of the integer quantum Hall effect can be regarded as a ``residue-form winding number.'' Specifically, the first Chern number $C_1$ equals the sum of the first-order pole residues of the transition function $\partial_z\!\log g$, i.e.\ the sum of the coefficients of the $z^{-1}$ terms ($a_{-1}$) in the Laurent expansion. This result reveals the complex-analytic essence of quantum-Hall conductance quantization and provides a unified framework that can be generalised to non-Abelian quantum Hall states and higher-dimensional topological phases.