The first semiconductor substrate, impurity layer and epitaxial layer are etched to make a pattern of the impurity layer on the surface of the composite substrate and the composite semiconductor substrate is aligned for formation of {HEAD ~ elements} based on {TAIL ~ the pattern} 
The first semiconductor substrate , impurity layer and epitaxial layer are etched to make a pattern of the impurity layer on the surface of the composite substrate and the composite semiconductor substrate is aligned for formation of { HEAD ~ elements } based on { TAIL ~ the pattern }
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 OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD REL REL TAIL TAIL TAIL TAIL TAIL TAIL