AND 的优先级比OR 要高,所以先做AND 再做OR.
b_t408.kaisha_code             = i_kaisha_code         
            AND b_t408.keijonengetsu           = i_batch_shori_ym                
            AND b_t408.sousai_haifu_kbn        = '1'                   
            AND b_t408.syukei_kbn              = '0'                   
            AND (   b_t408.keijoshiharai_kbn   = '1'                  
                AND b_t408.keiyakushubetsu     = '2'                   
                 OR b_t408.keijoshiharai_kbn   = '2'                   
                AND b_t408.keiyakushubetsu     = '1'                   
                 OR b_t408.keijoshiharai_kbn   = '1'                  
                AND b_t408.keiyakushubetsu     = '4'                   
                AND b_t408.choshu_kbn          = '2')
相当于
b_t408.kaisha_code             = i_kaisha_code         
            AND b_t408.keijonengetsu           = i_batch_shori_ym                
            AND b_t408.sousai_haifu_kbn        = '1'                   
            AND b_t408.syukei_kbn              = '0'                   
            AND   b_t408.keijoshiharai_kbn   = '1'                  
            AND b_t408.keiyakushubetsu     = '2'  
OR          b_t408.kaisha_code             = i_kaisha_code         
            AND b_t408.keijonengetsu           = i_batch_shori_ym                
            AND b_t408.sousai_haifu_kbn        = '1'                   
            AND b_t408.syukei_kbn              = '0'
            and b_t408.keijoshiharai_kbn   = '2'                   
            AND b_t408.keiyakushubetsu     = '1' 
OR          b_t408.kaisha_code             = i_kaisha_code         
            AND b_t408.keijonengetsu           = i_batch_shori_ym                
            AND b_t408.sousai_haifu_kbn        = '1'                   
            AND b_t408.syukei_kbn              = '0'
            and b_t408.keijoshiharai_kbn   = '1'                  
            AND b_t408.keiyakushubetsu     = '4'                   
            AND b_t408.choshu_kbn          = '2'