{HEAD ~ The substrate} has {TAIL ~ a first surface} and a second surface spaced in a predetermined interval apart from the first surface is prepared 
has
{ HEAD ~ The substrate } has { TAIL ~ a first surface } and a second surface spaced in a predetermined interval apart from the first surface is prepared
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