SELECT
 SALES.SALES_DATE AS SAL_DATE
,SALES_DTL.SALES_NO AS NO
,SALES_DTL.ITEM_CODE AS ITEM_CODE
,SALES_DTL.SALES_QTY AS SAL_QTY
,SALES_DTL.DELIVERED_QTY AS DEL_QTY,
CASE
    WHEN SALES_DTL.CMP_TAX_RATE = '0' THEN '未出荷'
    WHEN SALES_DTL.CMP_TAX_RATE <> '0'AND SALES_QTY > SALES_DTL.DELIVERED_QTY THEN '一部出荷'
    WHEN SALES_DTL.DELIVERED_QTY = SALES_DTL.SALES_QTY THEN '出荷済'
END AS SHIP_STS 
FROM SALES
INNER JOIN SALES_DTL ON SALES.SALES_NO=SALES_DTL.SALES_NO
ORDER BY SALES.SALES_DATE DESC ,SALES.SALES_NO ASC,SALES_DTL.ITEM_CODE