Then, first semiconductor substrate 11 is selectively etched to expose portions of oxide film 13, as shown in {HEAD ~ FIG 3E. Exposed portions} of {TAIL ~ oxide film} 13 are etched as shown in FIG 3F 
of
Then , first semiconductor substrate 11 is selectively etched to expose portions of oxide film 13 , as shown in { HEAD ~ FIG 3E. Exposed portions } of { TAIL ~ oxide film } 13 are etched as shown in FIG 3F
OTH 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 HEAD REL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH