The first semiconductor substrate, impurity layer and {HEAD ~ epitaxial layer} are etched to make {TAIL ~ a pattern} of the impurity layer on the surface of the composite substrate and the composite semiconductor substrate is aligned for formation of elements based on the pattern 
etched to make
The first semiconductor substrate , impurity layer and { HEAD ~ epitaxial layer } are etched to make { TAIL ~ a pattern } of the impurity layer on the surface of the composite substrate and the composite semiconductor substrate is aligned for formation of elements based on the pattern
OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD OTH REL REL 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 OTH OTH OTH OTH OTH