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