DELETE FROM ITEM

WHERE
(
SELECT 1 FROM ITEM
LEFT OUTER JOIN STOCK
ON ITEM.ITEM_CODE = STOCK.ITEM_CODE

WHERE 0 = 0
AND STOCK.ITEM_CODE IS NOT NULL
AND LAST_DELIVERY_DATE >= '2023/01/01'
AND ACTUAL_AMT = 0
AND STOCK_MANAGEMENT_TYPE = 1
)