{HEAD ~ The interlayer dielectric layer} 40 is {TAIL ~ an insulation layer} for electrically isolating a conductive layer 30 formed over the semiconductor layer 10 from the non volatile memory transistor, and includes a layer 42 containing nitride 
is
{ HEAD ~ The interlayer dielectric layer } 40 is { TAIL ~ an insulation layer } for electrically isolating a conductive layer 30 formed over the semiconductor layer 10 from the non volatile memory transistor , and includes a layer 42 containing nitride
HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH REL TAIL 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 OTH