{HEAD ~ a first conductive layer} formed on the first insulating layer in {TAIL ~ opposing relation} to the top surface of third semiconductor layer, the side surfaces of the second and third semiconductor layers and the top surface of the first semiconductor layer; and 
formed in
{ HEAD ~ a first conductive layer } formed on the first insulating layer in { TAIL ~ opposing relation } to the top surface of third semiconductor layer , the side surfaces of the second and third semiconductor layers and the top surface of the first semiconductor layer ; and
HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD REL OTH OTH OTH OTH OTH 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 OTH OTH