The main surface of {HEAD ~ a first semiconductor substrate} is bonded to {TAIL ~ the main surface} of a second semiconductor substrate with an insulation film interposed therebetween to form a composite substrate 
The main surface of { HEAD ~ a first semiconductor substrate } is bonded to { TAIL ~ the main surface } of a second semiconductor substrate with an insulation film interposed therebetween to form a composite substrate
OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH