--追加リスト
WITH ADDED AS
(SELECT *,'ADDED' AS COMP_RSLT FROM
(SELECT ITEM_CODE FROM ITEM
EXCEPT
SELECT ITEM_CODE FROM ITEM_HISTORY)),
--更新リスト
UPDATED AS
(SELECT *,'UPDATED' AS COMP_RSLT FROM
(SELECT ITEM_CODE FROM
(SELECT * FROM ITEM
EXCEPT
SELECT * FROM ITEM_HISTORY)
EXCEPT
SELECT ITEM_CODE FROM ADDED)),
--削除リスト
DELETED AS 
(SELECT *,'DELETED' AS COMP_RSLT FROM
(SELECT ITEM_CODE FROM ITEM_HISTORY
EXCEPT
SELECT ITEM_CODE FROM ITEM))
--まとめ
SELECT ITEM_CODE AS CODE,ITEM_NAME AS NAME,COMP_RSLT
FROM(SELECT * FROM ADDED
UNION
SELECT * FROM UPDATED
UNION
SELECT * FROM DELETED)
LEFT JOIN ITEM
USING(ITEM_CODE)
ORDER BY ITEM_CODE DESC;