  In this paper, we consider a three-zero texture with diagonal reflection
symmetries in the SM. The three-zero texture has two less assumptions
($(M_{u})_{11} , (M_{\nu})_{11} \neq 0$) than the universal four-zero texture
of mass matrices $(M_{f})_{11} = (M_{f})_{13,31} = 0$ for $f = u,d,\nu, e$. The
texture allows diagonal reflection symmetries to be almost exact and
$d$\,-\,$e$ unification. They reproduce the CKM and MNS matrices with
accuracies of $O(10^{-4})$ and $O(10^{-3})$. Some perturbative diagonalizations
yield two relations with good accuracy for quark mass and mixing. Although this
calculation is done in a special basis, it is a general result in a sense,
because other textures and generalized $CP$ symmetries exist by some weak basis
transformation.
  By assuming a $d$\,-\,$e$ unified relation ($M_{d} \sim M_{e}$), we obtain
the lightest neutrino mass $m_{1} \simeq 2.12\, - \, 5.64\,$[meV] and the
effective mass of the double beta decay $|m_{ee}| \simeq 1.23 - 2.15 \,$[meV].
