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