| http://www.w3.org/ns/prov#value | - In the case of forming a flip-flop using two layers, the inverters can be cross-coupled by forming each of a drain-drain connecting layer for connecting the drains of the inverters and a drain-gate connecting layer for connecting the gate and the drain of the inverters as one conductive layer. [0152] According to this structure, these conductive layers are formed over regions including a region in
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