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<http://webisa.webdatacommons.org/185329841>	<http://www.w3.org/ns/prov#value>	"] A third interlayer insulating film 253 is then formed, as shown in FIG. 28A. A level surface can be obtained by using a resin such as polyimide, polyamide, polyimide amide, or acrylic as the third interlayer insulating film 253." .