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