On the unit circle, the nearest #x#-axis to #405# degrees is #360# degrees. This means the reference angle (difference between the two) is #45# degrees.
What do we know about #45# degrees?
The coordinates are #(sqrt2/2,sqrt2/2)#
where the #x# coordinate is the #cos# value and the #y# coordinate is the #sin# value. We understand #tantheta# to be defined as
#sintheta/costheta#
Thus, we have #(sqrt2/2)/(sqrt2/2)#, which simplifies to #1#.
We found #tan45#, which is the same as #tan405# because #45# degrees is its reference angle.
#tan405=1#
Hope this helps!