| http://www.w3.org/ns/prov#value | - When an insulating layer have to be formed on the backside, for example, in case that the semiconductor device is an IC, an insulating layer 5 is formed on the back surface of the semiconductor layer 1 exposed by the separation, directly following the step of the separation of the substrate 11, so that a semiconductor device having SOI structure can be obtained, as shown in FIG. 1(d).
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