Alternatively, {HEAD ~ the substrate} 31 may include an insulating layer formed on {TAIL ~ a semiconductor substrate} 
Alternatively , { HEAD ~ the substrate } 31 may include an insulating layer formed on { TAIL ~ a semiconductor substrate }
OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH OTH OTH OTH TAIL TAIL TAIL TAIL TAIL TAIL TAIL