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