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