The second semiconductor substrate is bonded to the first semiconductor substrate with the insulation film interposed therebetween, and the epitaxial layer which has been formed on {HEAD ~ the second semiconductor substrate} by {TAIL ~ the epitaxial growth method} is disposed in the etched portion 
The second semiconductor substrate is bonded to the first semiconductor substrate with the insulation film interposed therebetween , and the epitaxial layer which has been formed on { HEAD ~ the second semiconductor substrate } by { TAIL ~ the epitaxial growth method } is disposed in the etched portion
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