forming a gate electrode containing a first conductive layer and a second conductive layer formed on {HEAD ~ the first conductive layer} over {TAIL ~ the first insulating film} 
over
forming a gate electrode containing a first conductive layer and a second conductive layer formed on { HEAD ~ the first conductive layer } over { TAIL ~ the first insulating film }
OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL