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';

SELECT *
FROM EMP;