The surface of the first semiconductor substrate 11 in composite substrate structure 10 is polished to have {HEAD ~ a thickness} of, for example, {TAIL ~ about 100 μm and oxide film} 16 is selectively formed as an etching resistant film on the surface of the resultant structure  
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The surface of the first semiconductor substrate 11 in composite substrate structure 10 is polished to have { HEAD ~ a thickness } of , for example , { TAIL ~ about 100 μm and oxide film } 16 is selectively formed as an etching resistant film on the surface of the resultant structure
OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD REL OTH OTH OTH OTH TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH