SELECT
    ITEM_CODE AS ITEM
    , ITEM_NAME AS I_NAME
    , CL_NAME AS C_NAME
    , SIZE_NAME AS S_NAME
FROM
    ITEM
CROSS JOIN
    COLOR_TBL
CROSS JOIN
    SIZE_TBL
WHERE
    STOCK_MANAGEMENT_TYPE = 1   -- 在庫管理商品
ORDER BY
    ITEM_CODE ASC
    , CL_CODE ASC
    , SIZE_CODE ASC
;