view for explaining a manufacturing step after the steps in FIGS. 21A and 21B; [0054]FIGS. 23A and 23B are a cross-sectional view and a plan view for explaining a manufacturing step after the steps in FIGS. 22A and 22B; [0055]FIGS. 24A and 24B are a cross-sectional view and a plan view for explaining a manufacturing step after the steps in FIGS. 23A and 23B; [0056]FIGS. 25A and 25B are a cross-se