DELETE FROM
        ITEM
    WHERE
        EXISTS
        (
            SELECT
                'X'
                FROM
                    ITEM  I
                   ,STOCK S
                WHERE
                    I.ITEM_CODE != S.ITEM_CODE
        )
    OR EXISTS
        (
            SELECT
                'X'
                FROM
                    ITEM  I
                   ,STOCK S
                WHERE
                    -- 在庫管理区分が在庫管理するもののみ
                    I.STOCK_MANAGEMENT_TYPE = 1
                AND I.ITEM_CODE = S.ITEM_CODE
                    -- 最終入荷日が6ヶ月以上前=処理実行日が6/1より20221231
                AND (S.LAST_DELIVERY_DATE <= '2022-12-31' OR S.LAST_DELIVERY_DATE IS NULL)
                    -- 在庫内に実在庫数が0
                AND S.ACTUAL_AMT = 0
        )