The second semiconductor substrate is bonded to {HEAD ~ the first semiconductor substrate} with {TAIL ~ the insulation film} interposed therebetween, and the epitaxial layer which has been formed on the second semiconductor substrate by the epitaxial growth method is disposed in the etched portion 
with
The second semiconductor substrate is bonded to { HEAD ~ the first semiconductor substrate } with { TAIL ~ the insulation film } interposed therebetween , and the epitaxial layer which has been formed on the second semiconductor substrate by the epitaxial growth method is disposed in the etched portion
OTH OTH OTH OTH OTH OTH OTH HEAD 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 OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH