delete from item
where item_code in(
    
    select item_code from item where stock_management_type = 1
    except select item_code from stock
    
    union all 
    select
        aa.item_code
    from stock as aa
    inner join (
        select
            a.item_code,
            max(julianday(last_delivery_date))
        from stock as a
        where a.last_delivery_date is not null
        group by 1
        having max(julianday(last_delivery_date)) < julianday('2022-12-01')) as bb
    using(item_code)
    where aa.actual_amt = 0
    );