oracle, sql, with

WITH AA AS

(

    SELECT '11' COL_NM FROM DUAL UNION ALL

    SELECT '22' COL_NM FROM DUAL UNION ALL

    SELECT '33' COL_NM FROM DUAL

)

, BB AS

(

    SELECT '44' COL_NM FROM DUAL UNION ALL

    SELECT '55' COL_NM FROM DUAL

)

SELECT * FROM AA

UNION ALL

SELECT * FROM BB

;