diff --git a/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/SqlBlock.kt b/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/SqlBlock.kt
index b4a9facb..8baa2450 100644
--- a/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/SqlBlock.kt
+++ b/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/SqlBlock.kt
@@ -357,6 +357,38 @@ open class SqlBlock(
         return builder
     }
 
+    protected fun calculatePrevBlocksLength(
+        children: List<SqlBlock>,
+        parent: SqlBlock,
+    ): Int {
+        // Add the parent's text length to the indentation if the parent is a conditional loop directive.
+        val directiveParentIndent =
+            if (parent is SqlElConditionLoopCommentBlock) {
+                parent.parentBlock
+                    ?.getNodeText()
+                    ?.length ?: 0
+            } else {
+                0
+            }
+
+        return children
+            .filter { it !is SqlDefaultCommentBlock && it !is SqlElConditionLoopCommentBlock }
+            .sumOf { prev ->
+                prev
+                    .getChildrenTextLen()
+                    .plus(
+                        if (prev.node.elementType == SqlTypes.DOT ||
+                            prev.node.elementType == SqlTypes.RIGHT_PAREN
+                        ) {
+                            0
+                        } else {
+                            prev.getNodeText().length.plus(1)
+                        },
+                    )
+            }.plus(parent.indent.groupIndentLen)
+            .plus(directiveParentIndent)
+    }
+
     /**
      * Returns the child indentation for the block.
      *
diff --git a/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/group/keyword/condition/SqlConditionKeywordGroupBlock.kt b/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/group/keyword/condition/SqlConditionKeywordGroupBlock.kt
index 18277162..6d6be7c8 100644
--- a/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/group/keyword/condition/SqlConditionKeywordGroupBlock.kt
+++ b/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/group/keyword/condition/SqlConditionKeywordGroupBlock.kt
@@ -19,6 +19,7 @@ import com.intellij.lang.ASTNode
 import org.domaframework.doma.intellij.formatter.block.SqlBlock
 import org.domaframework.doma.intellij.formatter.block.comment.SqlElConditionLoopCommentBlock
 import org.domaframework.doma.intellij.formatter.block.group.keyword.option.SqlSecondOptionKeywordGroupBlock
+import org.domaframework.doma.intellij.formatter.block.group.keyword.second.SqlWhereGroupBlock
 import org.domaframework.doma.intellij.formatter.block.group.subgroup.SqlSubGroupBlock
 import org.domaframework.doma.intellij.formatter.util.SqlBlockFormattingContext
 
@@ -63,4 +64,14 @@ class SqlConditionKeywordGroupBlock(
             }
         } ?: return 1
     }
+
+    override fun createGroupIndentLen(): Int {
+        parentBlock?.let { parent ->
+            if (parent is SqlWhereGroupBlock) {
+                return indent.indentLen.plus(getNodeText().length)
+            }
+            return super.createGroupIndentLen()
+        }
+        return 0
+    }
 }
diff --git a/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/group/keyword/condition/SqlConditionalExpressionGroupBlock.kt b/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/group/keyword/condition/SqlConditionalExpressionGroupBlock.kt
index d4fcb177..9a95441f 100644
--- a/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/group/keyword/condition/SqlConditionalExpressionGroupBlock.kt
+++ b/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/group/keyword/condition/SqlConditionalExpressionGroupBlock.kt
@@ -62,7 +62,7 @@ class SqlConditionalExpressionGroupBlock(
                     }
                 groupIndentLen + directiveParentTextLen
             } else {
-                parent.indent.groupIndentLen.plus(1)
+                calculatePrevBlocksLength(prevBlocks, parent).plus(1)
             }
         }
             ?: offset
diff --git a/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/group/keyword/option/SqlInGroupBlock.kt b/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/group/keyword/option/SqlInGroupBlock.kt
index c36e24ae..1e429f24 100644
--- a/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/group/keyword/option/SqlInGroupBlock.kt
+++ b/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/group/keyword/option/SqlInGroupBlock.kt
@@ -17,12 +17,10 @@ package org.domaframework.doma.intellij.formatter.block.group.keyword.option
 
 import com.intellij.lang.ASTNode
 import org.domaframework.doma.intellij.formatter.block.SqlBlock
-import org.domaframework.doma.intellij.formatter.block.comment.SqlDefaultCommentBlock
 import org.domaframework.doma.intellij.formatter.block.comment.SqlElConditionLoopCommentBlock
 import org.domaframework.doma.intellij.formatter.block.group.keyword.SqlKeywordGroupBlock
 import org.domaframework.doma.intellij.formatter.util.IndentType
 import org.domaframework.doma.intellij.formatter.util.SqlBlockFormattingContext
-import org.domaframework.doma.intellij.psi.SqlTypes
 
 class SqlInGroupBlock(
     node: ASTNode,
@@ -45,28 +43,7 @@ class SqlInGroupBlock(
             ) {
                 return parent.indent.indentLen
             }
-            val prevChildren = this.prevBlocks
-            val children = prevChildren.filter { it !is SqlDefaultCommentBlock }
-            val firstChild = children.firstOrNull()
-            val sumChildren =
-                if (firstChild is SqlElConditionLoopCommentBlock) {
-                    children.drop(1).dropLastWhile { it == this }
-                } else {
-                    children
-                }
-
-            val dotCount = sumChildren.count { it.node.elementType == SqlTypes.DOT }
-            val parentText = (parent as? SqlElConditionLoopCommentBlock)?.parentBlock?.getNodeText()?.length ?: 0
-
-            return sumChildren
-                .sumOf { prev ->
-                    prev
-                        .getChildrenTextLen()
-                        .plus(prev.getNodeText().length.plus(1))
-                }.minus(dotCount * 2)
-                .plus(parent.indent.groupIndentLen)
-                .plus(parentText)
-                .plus(1)
+            return calculatePrevBlocksLength(prevBlocks, parent).plus(1)
         }
         return 0
     }
diff --git a/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/word/SqlFunctionGroupBlock.kt b/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/word/SqlFunctionGroupBlock.kt
index bbe8d724..036b309f 100644
--- a/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/word/SqlFunctionGroupBlock.kt
+++ b/src/main/kotlin/org/domaframework/doma/intellij/formatter/block/word/SqlFunctionGroupBlock.kt
@@ -50,25 +50,6 @@ class SqlFunctionGroupBlock(
         return baseIndent.plus(getNodeText().length)
     }
 
-    private fun calculatePrevBlocksLength(
-        children: List<SqlBlock>,
-        parent: SqlBlock,
-    ): Int =
-        children
-            .sumOf { prev ->
-                prev
-                    .getChildrenTextLen()
-                    .plus(
-                        if (prev.node.elementType == SqlTypes.DOT ||
-                            prev.node.elementType == SqlTypes.RIGHT_PAREN
-                        ) {
-                            0
-                        } else {
-                            prev.getNodeText().length.plus(1)
-                        },
-                    )
-            }.plus(parent.indent.groupIndentLen)
-
     private fun calculateBaseIndent(
         parent: SqlBlock,
         prevBlocksLength: Int,
diff --git a/src/test/kotlin/org/domaframework/doma/intellij/formatter/SqlFormatterTest.kt b/src/test/kotlin/org/domaframework/doma/intellij/formatter/SqlFormatterTest.kt
index 078c4d7a..ce035893 100644
--- a/src/test/kotlin/org/domaframework/doma/intellij/formatter/SqlFormatterTest.kt
+++ b/src/test/kotlin/org/domaframework/doma/intellij/formatter/SqlFormatterTest.kt
@@ -166,6 +166,10 @@ class SqlFormatterTest : BasePlatformTestCase() {
         formatSqlFile("WithDelete.sql", "WithDelete$formatDataPrefix.sql")
     }
 
+    fun testDeleteWithSubQuery() {
+        formatSqlFile("DeleteWithSubQuery.sql", "DeleteWithSubQuery$formatDataPrefix.sql")
+    }
+
     fun testNestedDirectivesFormatter() {
         formatSqlFile("NestedDirectives.sql", "NestedDirectives$formatDataPrefix.sql")
     }
diff --git a/src/test/testData/sql/formatter/DeleteWithSubQuery.sql b/src/test/testData/sql/formatter/DeleteWithSubQuery.sql
new file mode 100644
index 00000000..b79297f0
--- /dev/null
+++ b/src/test/testData/sql/formatter/DeleteWithSubQuery.sql
@@ -0,0 +1,11 @@
+DELETE FROM user_session s
+ WHERE s.count = ( SELECT COUNT(*)
+                                FROM user u
+                                  WHERE u.id = /* id */1
+                                     AND u.session_id = u.id
+                                          AND u.time_stamp < /* current */'2099-12-31 00:00:00' )
+    OR EXISTS ( SELECT u.id
+       FROM user u
+     WHERE u.id = /* id */1
+AND u.session_id = u.id
+AND u.time_stamp < /* current */'2099-12-31 00:00:00')
\ No newline at end of file
diff --git a/src/test/testData/sql/formatter/DeleteWithSubQuery_format.sql b/src/test/testData/sql/formatter/DeleteWithSubQuery_format.sql
new file mode 100644
index 00000000..9786eb04
--- /dev/null
+++ b/src/test/testData/sql/formatter/DeleteWithSubQuery_format.sql
@@ -0,0 +1,11 @@
+DELETE FROM user_session s
+ WHERE s.count = ( SELECT COUNT(*)
+                     FROM user u
+                    WHERE u.id = /* id */1
+                      AND u.session_id = u.id
+                      AND u.time_stamp < /* current */'2099-12-31 00:00:00' )
+    OR EXISTS ( SELECT u.id
+                  FROM user u
+                 WHERE u.id = /* id */1
+                   AND u.session_id = u.id
+                   AND u.time_stamp < /* current */'2099-12-31 00:00:00' )