delete
from
    item
where
    item_code in (
    select
        it.item_code
    from
        item as it
        left outer join stock as st on it.item_code=st.item_code
    where
        (st.wh_code is null
        or (st.last_delivery_date<"2023-01-01" and st.actual_amt=0))
        and it.stock_management_type=1
)
;