--従業員テーブル(TBL_EMPLOYEES)
--誕生日(BIRTHDAY)が「1981-01-01」から「1981-12-31」
--従業員コード(EMP_CODE)が 「4」以下
--または、性別(SEX)が「M」

WITH A AS(
SELECT EMP_CODE,EMP_NAME,SEX,DATE(BIRTHDAY) AS BIRTHDAY
FROM TBL_EMPLOYEES),

B AS(
SELECT *
FROM A
WHERE BIRTHDAY BETWEEN '1981-01-01' AND '1981-12-31'
AND (EMP_CODE <= 4 OR SEX = 'M')
ORDER BY EMP_CODE ASC)

SELECT *
FROM B;