| http://www.w3.org/ns/prov#value | - When wet etching is performed on the oxide film 5 using an etchant such as hydrofluoric acid for thinning the SOI layer 3 in the SOI substrate 10 under the above described conditions, the buried oxide film 2 as well as the oxide film 5 is etched as shown in FIG. 46.
|
