{HEAD ~ The impurity layer} of {TAIL ~ high impurity concentration} is formed between the first semiconductor substrate and the epitaxial layer 
of
{ HEAD ~ The impurity layer } of { TAIL ~ high impurity concentration } is formed between the first semiconductor substrate and the epitaxial layer
HEAD HEAD HEAD HEAD HEAD HEAD HEAD REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH