| http://www.w3.org/ns/prov#value | - Further, another mode of the invention is a method of manufacturing a semiconductor device in which a first layer is formed over a substrate, a light absorbing layer is formed over the first layer, and a layer having a light-transmitting property is formed over the light absorbing layer; the light absorbing layer is selectively irradiated with a laser beam via the layer having a light-transmitting
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