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 
        (it.STOCK_MANAGEMENT_TYPE = 1
        AND
        st.LAST_DELIVERY_DATE IS NOT NULL)
            AND
        (st.item_code IS NOT NULL
        OR
            (st.LAST_DELIVERY_DATE < '2023/1/1'
            AND st.ACTUAL_AMT = 0)
        )
);