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