{TAIL ~ The second semiconductor substrate} is bonded to the first semiconductor substrate with the insulation film interposed therebetween, and {HEAD ~ the epitaxial layer} which has been formed on the second semiconductor substrate by the epitaxial growth method is disposed in the etched portion 
{ TAIL ~ The second semiconductor substrate } is bonded to the first semiconductor substrate with the insulation film interposed therebetween , and { HEAD ~ the epitaxial layer } which has been formed on the second semiconductor substrate by the epitaxial growth method is disposed in the etched portion
TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH