{HEAD ~ The layer} 142 containing nitride may be formed in {TAIL ~ the same manner} as the first embodiment 
formed in
{ HEAD ~ The layer } 142 containing nitride may be formed in { TAIL ~ the same manner } as the first embodiment
HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH REL REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH