SELECT
    CUST_CODE AS CODE,
    CUST_NAME AS NAME,
    CUST_USER_NAME AS USER_NAME
FROM
    CUSTOMER
WHERE
    -- CUST_NAME 先頭が"株式会社"
    CUST_NAME LIKE "株式会社%"
    -- 顧客名に"商事"を含む
    OR CUST_NAME LIKE "%商事%"
ORDER BY
    CUST_CODE DESC