| http://www.w3.org/ns/prov#value | - Specifically, an insulating layer with a single layer structure or stacked-layer structure is formed using an inorganic material such as silicon oxide, silicon nitride, silicon oxynitride, or silicon nitride oxide, or an organic material such as an organic resin by a CVD method or a sputtering method, and the insulating layer is selectively etched.
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