SELECT
     CUSTOMER.CUST_CODE      AS CODE
    ,CUSTOMER.CUST_NAME      AS NAME
    ,CUSTOMER.CUST_USER_NAME AS USER_NAME
FROM CUSTOMER
WHERE (CUSTOMER.CUST_NAME LIKE '株式会社%' OR  CUSTOMER.CUST_NAME LIKE '%商事%')
ORDER BY
     CUSTOMER.CUST_CODE DESC
;