SELECT * FROM
    (SELECT '' as nameA, '' as codeA.name, nameB, codeB
     FROM TB_B, TB_codeB
     WHERE TB_B.code = TB_codeB.code
     ),
     (SELECT nameA, codeA.name, '' as nameB, '' as codeB
     FROM TB_A, TB_codeA
     WHERE TB_A.code = TB_codeA.code
     )
위처럼 Inline View대신 union all쓰셔도 될거 같네요

-- 더 좋은 방법 있으면 다른분 조언부탁합니다.