WITH t1 AS (
  SELECT 
    EMP_CODE,
    EMP_LAST_NAME,
    EMP_FIRST_NAME,
    EMP_KANA_NAME,
    EMP_ENG_NAME,
    EMAIL_ACCOUNT,
    DEPT_CODE,
    VALID_FLG,
    UPDATE_USER_NAME,
    USER_UPDATE_DATETIME
  FROM EMP
  WHERE EMP_CODE <> (SELECT EMP_CODE FROM EMP_INVALID) 
)
select * from t1