SQL_ 구분자(쉼표 ',') 단위로 Row를 생성하여 ROWNUM 조회하기.

SELECT TO_CHAR( TRIM(REGEXP_SUBSTR(ACC_INC_TPDC, '[^,]+', 1, LEVEL)) ) AS ACC_INC_TPCD
, ROWNUM AS RN
FROM
(SELECT TO_CLOB('201,202,111,112,21A,')
|| TO_CLOB('245,246,25C,25B') AS ACC_INC_TPCD
FROM DUAL
)
CONNECT BY INSTR(ACC_INC_TPCD,',',1,LEVEL-1) > 0
;