Proposition 7
Tag 0523, permanent. Cite it as [Bourbaki, Tag 0523].
Commutative Algebra, chapter VII, § 3. Factorial domains
Let be a distinguished polynomial and two formal power series of such that . Then there exists an invertible element of such that and are distinguished polynomials and .
In fact, the reduced series of and are ; hence, by Proposition 6, there exist invertible elements of such that and are distinguished polynomials. Then is a distinguished polynomial and is invertible. Passing to the reduced series, it is seen immediately that and have the same reduced order, that is the same degree. The uniqueness assertion in Proposition 6 therefore shows that , whence .
Bourbaki puts the proof directly after the statement, so what is above is the statement and its proof together.