with a as(
select 10813 id,'申请表' type from dual union all
select 10813 id,'登记证' type from dual union all
select 10813 id,'执照' type from dual union all
select 10813 id,'证明文件' type from dual union all
select 10813 id,'机构代码证' type from dual union all
select 10827 id,'登记证' type from dual union all
select 10827 id,'资信证明' type from dual union all
select 10827 id,'执照' type from dual union all
select 10827 id,'证明文件' type from dual union all
select 10827 id,'机构代码证' type from dual
),
b as(
select 10798 id,'执照' type from dual union all
select 10798 id,'资信证明' type from dual union all
select 10798 id,'申请表' type from dual union all
select 10798 id,'登记证' type from dual union all
select 10798 id,'机构代码证' type from dual union all
select 10798 id,'证明文件' type from dual union all
select 10813 id,'申请表' type from dual union all
select 10813 id,'机构代码证' type from dual union all
select 10813 id,'登记证' type from dual union all
select 10813 id,'证明文件' type from dual union all
select 10813 id,'资信证明' type from dual union all
select 10813 id,'执照' type from dual
)
select *
from ((select a.id,a.type from a 
      minus
      select b.id,b.type from b)
      union all
      (select b.id,b.type from b
      minus
      select a.id,a.type from a)) t
where id=10813;

        ID TYPE
---------- ----------
     10813 资信证明