SELECT
    T1.CUST_CODE AS CODE,
    T1.CUST_NAME AS NAME,
    T1.CUST_USER_NAME AS USER_NAME
FROM
    CUSTOMER T1
WHERE
    T1.CUST_NAME LIKE '株式会社%'
OR  T1.CUST_NAME LIKE '%商事%'
ORDER BY
    T1.CUST_CODE DESC