The surface of the first semiconductor substrate 11 in {TAIL ~ composite substrate structure} 10 is polished to have a thickness of, for example, about 100 μm and oxide film 16 is selectively formed as an etching resistant film on the surface of {HEAD ~ the resultant structure}  
The surface of the first semiconductor substrate 11 in { TAIL ~ composite substrate structure } 10 is polished to have a thickness of , for example , about 100 μm and oxide film 16 is selectively formed as an etching resistant film on the surface of { HEAD ~ the resultant structure }
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