a first insulating layer extending from the top surface of the third semiconductor layer to the top surface of {HEAD ~ the first semiconductor layer} covering on {TAIL ~ the side surfaces} of the second and third semiconductor layers 
covering on
a first insulating layer extending from the top surface of the third semiconductor layer to the top surface of { HEAD ~ the first semiconductor layer } covering on { TAIL ~ the side surfaces } of the second and third semiconductor layers
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 REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH