UNION ALL SELECT #{year} - 1, 1 WHERE EXISTS (SELECT 1 FROM t_firm_reports WHERE firm_id = #{firmId} AND declare_year < #{year} AND del_flag = 0 LIMIT 1)
UNION ALL SELECT #{year} - 1, 2 WHERE EXISTS (SELECT 1 FROM t_firm_reports WHERE firm_id = #{firmId} AND declare_year < #{year} AND del_flag = 0 LIMIT 1)
UNION ALL SELECT #{year} - 1, 3 WHERE EXISTS (SELECT 1 FROM t_firm_reports WHERE firm_id = #{firmId} AND declare_year < #{year} AND del_flag = 0 LIMIT 1)
UNION ALL SELECT #{year} - 1, 4 WHERE EXISTS (SELECT 1 FROM t_firm_reports WHERE firm_id = #{firmId} AND declare_year < #{year} AND del_flag = 0 LIMIT 1)