DELETE FROM ITEM
WHERE
    NOT EXISTS (SELECT *
            FROM STOCK
            WHERE (ITEM.ITEM_CODE = STOCK.ITEM_CODE AND
                   STOCK.LAST_DELIVERY_DATE > "2023-01-01") OR
                  (ITEM.ITEM_CODE = STOCK.ITEM_CODE AND
                   STOCK.LAST_DELIVERY_DATE < "2023-01-02" AND
                   STOCK.ACTUAL_AMT > 0) OR
                  (STOCK_MANAGEMENT_TYPE = 0)
)
;