TEM observations on twisted hBN layers. We show in Fig. the HRTEM and the corresponding FFT images of the twisted hBN layers with four different twist angles of = 24.0º, 21.6º, 19.8º and 13.6 º. The uncertainty of is within the range of ±0.4º. These HRTEM images illustrate a variety of moiré patterns typical to twisted bilayers with large twist angles. The two of the observed twist angles (13.6 ° and 21.6°) are comparable to two of the commensurate angles of twisted hexagonal bilayers (13.2° and 21.8°) within the experimental uncertainty. Thus, in what follows, we will refer to the samples with  =13.6 ° and 21.6° as commensurate layers, whereas the rest of the samples as incommensurate ones. Note, however, that even in the incommensurate cases, the partially eclipsed interlayer atomic overlap, i.e., N nearly on N (or B nearly on B) configurations, is expected to be realized in the rigid lattice picture, as illustrated in Fig. .