{HEAD ~ The surface} of the first semiconductor substrate 11 in composite substrate structure 10 is polished to have {TAIL ~ 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  
is polished to have
{ HEAD ~ The surface } of the first semiconductor substrate 11 in composite substrate structure 10 is polished to have { TAIL ~ 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
HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH REL REL REL REL 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 OTH