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