The surface of 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 {HEAD ~ an etching resistant film} on {TAIL ~ the surface} of the resultant structure  
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The surface of 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 { HEAD ~ an etching resistant film } on { TAIL ~ the surface } of the resultant structure
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 OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD REL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH