select S.SALES_DATE as SAL_DATE, S.SALES_NO as NO, SD.ITEM_CODE, SD.SALES_QTY as SAL_QTY, SD.DELIVERED_QTY as DEL_QTY, 
case
　when SD.DEL_QTY = 0 THEN '未出荷'
　when SD.DEL_QTY <> 0 and SD.SAL_QTY > SD.DEL_QTY THEN '一部出荷'
　else　SD.DEL_QTY <> 0 and SD.SAL_QTY = SD.DEL_QTY THEN '出荷済'
end
as SHIP_STS
from SALES as S
left join SALES_DTL as SD
on 
 S.SALES_NO = SD.SALES_NO;