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