DELETE FROM item
WHERE item_code IN (
    SELECT it.item_code
    FROM item AS it
    LEFT JOIN stock AS st ON it.item_code = st.item_code
    WHERE st.item_code IS NOT NULL
        AND it.STOCK_MANAGEMENT_TYPE = 1
        AND st.LAST_DELIVERY_DATE IS NULL
        AND st.LAST_DELIVERY_DATE < '2023/1/1'
        AND ACTUAL_AMT = 0
);