select
ITEM_CODE as ITEM,
ITEM_NAME as I_NAME,
CL_NAME as C_NAME,
SIZE_NAME as S_NAME

from
COLOR_TBL
-- cross joinはそれぞれのテーブルの行の全ての組み合わせ
-- 例えばA.1行目×B.1行目、A.1行目×B.2行目...
cross join ITEM
cross join SIZE_TBL

where
STOCK_MANAGEMENT_TYPE = 1

order by
ITEM_CODE,CL_CODE,SIZE_CODE;

-- 幸せになりたい・・・楽して生きていたい・・・