In this paper we shall locate a class of fundamental identities for the gamma function and trigonometric functions in the chart of functional equations for the zetafunctions as a manifestation of the underlying modular relation. We use the beta-transform but not the inverse Heaviside integral. Instead we appeal to the reciprocal relation for the Euler digamma function which gives rise to the partial fraction expansion for the cotangent function. Through this we may incorporate basic results from the theory of the digamma (and gamma) function, thereby dispensing also with the beta-transform. Section 4 could serve as a foundation of the theory of the gamma function through the digamma function. © 2011 Faculty of Mathematics, Kyushu University.