insert into DEPARTMENT select 
 'B300'
,'2023-04-01'
,NULL
,'新設部門'
,LAYER
,UP_DEPT_CODE
,'1'
,UPDATE_USER_NAME
,'2023-04-01 00:00:00'
from DEPARTMENT
where
  DEPT_CODE in ('A100')
;

update DEPARTMENT
set
  END_DATE             = '2023-03-31'
 ,VALID_FLG            = '0'
 ,UPDATE_USER_NAME     = 'ORG_CHG'
 ,USER_UPDATE_DATETIME = '2023-03-31 23:59:59'
where
  DEPT_CODE in ('A100','A200')
;

update EMP
set
 DEPT_CODE ='B300'
,START_DATE = '2023-04-01'
,UPDATE_USER_NAME = 'ORG_CHG'
,USER_UPDATE_DATETIME = '2023-04-01 00:00:00'
where
  DEPT_CODE in ('B100','A200') and VALID_FLG = '1'
;