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