INSERT INTO DEPARTMENT
VALUES( 
  'B300',
  '2023-04-01',
  NULL,
  '新設部門',
  (SELECT LAYER FROM DEPARTMENT WHERE DEPT_CODE = 'A100'),
  (SELECT UP_DEPT_CODE FROM DEPARTMENT WHERE DEPT_CODE = 'A100'),
  '1',
  (SELECT UPDATE_USER_NAME FROM DEPARTMENT WHERE DEPT_CODE = 'A100'),
  '2023-04-01 00:00:00');

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 ('A100', 'A200')
  AND VALID_FLG = '1';