A change of variables is considered unitary if the Jacobian matrix of the transformation is unitary, meaning it preserves complex norms. To verify this, one must differentiate the new variables with respect to the original variables, form a matrix from these derivatives, and check if the product of the matrix and its Hermitian conjugate equals the identity matrix. Unitary transformations maintain the volume of the space, ensuring that the integral of the transformed variables remains invariant. This concept parallels orthonormal transformations in real-valued functions. Understanding these properties is crucial for applications in quantum mechanics and other fields involving complex variables.