| http://www.w3.org/ns/prov#value | - The sidewall insulating layers 827 and 828 can be formed so as to be in contact with the side surfaces of the conductive layers 823 and 825 and the conductive layers 824, and 826, respectively, as follows: an insulating layer having a single layer structure or a stacked-layer structure is formed by a CVD method or a sputtering method using an inorganic material such as silicon oxide, silicon nitri
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