UPDATE         TDA勘定科目M
SET                TDA勘定科目M.特別勘定区分 = A.区分CD
FROM            TDA勘定科目M INNER JOIN
                          (SELECT          *
                             FROM             TC9区分M
                             WHERE            (データ識別 = '特別勘定区分')) A ON 
                      TDA勘定科目M.システムCD = A.システムCD AND 
                      REPLACE(REPLACE(TDA勘定科目M.勘定名称, '　', ''), ' ', '') = A.区分名称 AND
                       TDA勘定科目M.業種CD = 'S'


UPDATE         TDA勘定科目M
SET                TDA勘定科目M.特別勘定区分 = 'DT'
FROM            TDA勘定科目M WHERE 勘定CD = 'B111'


UPDATE         TDA勘定科目M
SET                TDA勘定科目M.特別勘定区分 = 'DU'
FROM            TDA勘定科目M WHERE 勘定CD = 'B999'