1. A composite charged particle beam apparatus, comprising: an FIB column; an SEM column, which is arranged substantially at a right angle with respect to the FIB column; a sample stage for mounting a sample; a detector for detecting a secondary particle generated from the sample; an observation image formation portion for forming an FIB image and an SEM image based on a detection signal of the detector; and a display portion for displaying the FIB image and the SEM image in which a horizontal direction of the sample in the FIB image and a horizontal direction of the sample in the SEM image are the same.