a second conductive type second source, which is formed beneath the upper surface in {HEAD ~ the body region} at {TAIL ~ a side} of the second gate, wherein the second source and the first source are electrically connected with each other; and 
at
a second conductive type second source , which is formed beneath the upper surface in { HEAD ~ the body region } at { TAIL ~ a side } of the second gate , wherein the second source and the first source are electrically connected with each other ; and
OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD REL 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