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