SELECT
    T1.EMP_CODE
    , T1.EMP_NAME
    , T2.DEPT_CODE
    , T2.DEPT_NAME 
FROM
    TBL_EMPLOYEES AS T1 
    --  完全外部結合で２テーブルの全てのデータを対象とする
    FULL OUTER JOIN TBL_DEPT AS T2 
        ON T1.DEPT_CODE = T2.DEPT_CODE 
ORDER BY
    T1.EMP_CODE ASC
    , T2.DEPT_CODE ASC;