Low-rankness of amplitude spectrograms has been effectively utilized in audio signal processing methods including non-negative matrix factorization. However, such methods have a fundamental limitation owing to their amplitude-only treatment where the phase of the observed signal is utilized for resynthesizing the estimated signal. In order to address this limitation, we directly treat a complex-valued spectrogram and show a complex-valued spectrogram of a sum of sinusoids can be approximately low-rank by modifying its phase. For evaluating the applicability of the proposed low-rank representation, we further propose a convex prior emphasizing harmonic signals, and it is applied to audio denoising.