{HEAD ~ an etched portion} formed by selectively etching said {TAIL ~ insulation film} and said first semiconductor substrate of said composite substrate to reach at least said second semiconductor substrate 
formed by selectively etching
{ HEAD ~ an etched portion } formed by selectively etching said { TAIL ~ insulation film } and said first semiconductor substrate of said composite substrate to reach at least said second semiconductor substrate
HEAD HEAD HEAD HEAD HEAD HEAD HEAD REL REL REL REL OTH TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH