{HEAD ~ The surface} of {TAIL ~ the first semiconductor} substrate 11 in composite substrate structure 10 is polished to have a thickness of, for example, about 100 μm and oxide film 16 is selectively formed as an etching resistant film on the surface of the resultant structure  
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{ HEAD ~ The surface } of { TAIL ~ the first semiconductor } substrate 11 in composite substrate structure 10 is polished to have a thickness of , for example , about 100 μm and oxide film 16 is selectively formed as an etching resistant film on the surface of the resultant structure
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