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While understanding Fermat's last theorem's proof for regular primes, I bumped into a proposition (http://www2.biglobe.ne.jp/~optimist/algebra/fermat2_proof.html#proof10, written in Japanese) stating: ...

Let us consider $R_n = \mathbb Z_\ell[\theta_n]/(\theta^{\ell^n}-1)$, an auxiliary prime power $q\equiv 1 \pmod \ell$ with an action of $\mathbb Z = \langle \sigma\rangle$ by $\sigma(\theta_n) = \...