select [no] from 表2 where [no]<=(select max([no]) as [no] from 表1) and  [no] not in(select [no] from 表1)

------解决方案--------------------
select t1.* from t1 left join t2 on t1.no=t2.no where t2.no is null and t1.no!>(select max(no-1) from t1 )

------解决方案--------------------
SQL code


create table #1(id int)
insert into #1 select 1
insert into #1 select 2
insert into #1 select 3
insert into #1 select 7

create table #2(id int)
insert into #2 select 1 
insert into #2 select 2
insert into #2 select 3
insert into #2 select 4
insert into #2 select 5
insert into #2 select 6
insert into #2 select 7
insert into #2 select 8
insert into #2 select 9
insert into #2 select 10

select * from #2 a
where not exists(select 1 from #1 b where a.id=b.id ) and a.id<=(select max(id) from #1) 
/*
--
id
4
5
*/

------解决方案--------------------
select * from #2 a
where not exists(select 1 from #1 b where a.id=b.id ) and a.id<=(select max(id) from #1)