WITH T AS
     (SELECT 'A' AS NO, '20130506' BIG_YMD, '20160805' END_YMD
        FROM DUAL
      UNION ALL
      SELECT 'B' AS NO, '20100120' BIG_YMD, '20110203' END_YMD
        FROM DUAL)
SELECT   *
    FROM (SELECT NO
               , BYMD
               , EYMD
               , T2.RN
               , CASE
                     WHEN RN = 0 THEN BYMD
                     ELSE ADD_MONTHS(TRUNC(BYMD, 'YEAR'), 12 * RN)
                 END BYMD2
               , CASE
                     WHEN RN = PYEAR THEN EYMD
                     ELSE ADD_MONTHS(TRUNC(BYMD, 'YEAR'), 12 *(RN + 1)) - 1
                 END EYMD2
            FROM (SELECT NO
                       , TO_DATE(BIG_YMD, 'YYYYMMDD') BYMD
                       , TO_DATE(END_YMD, 'YYYYMMDD') EYMD
                       , FLOOR(MONTHS_BETWEEN(TO_DATE(END_YMD, 'YYYYMMDD'), TO_DATE(BIG_YMD, 'YYYYMMDD')) / 12) PYEAR
                    FROM T) T1
               , (SELECT     LEVEL - 1 RN
                        FROM DUAL
                  CONNECT BY LEVEL <= 100) T2)  -- 100년 이상 차이나는 경우는 없다고 가정함
   WHERE BYMD2 >= BYMD AND EYMD2 <= EYMD
ORDER BY NO ASC, BYMD2 ASC;

이렇게 해보세요

WITH T AS
(
SELECT 'A' AS NO ,'20130506' AS STA_YMD, '20160805' AS END_YMD FROM DUAL
UNION ALL
SELECT 'B','20100120' , '20110203' FROM DUAL
)
SELECT NO
     , GREATEST(STA_YMD,TO_CHAR(TO_NUMBER(SUBSTR(STA_YMD,1,4)) + LV - 1)||'0101')  STA_YMD
     , LEAST(END_YMD,TO_CHAR(TO_NUMBER(SUBSTR(STA_YMD,1,4)) + LV - 1)||'1231') END_YMD
  FROM T
,(SELECT LEVEL LV FROM DUAL CONNECT BY LEVEL <= 100)
WHERE TO_NUMBER(SUBSTR(END_YMD,1,4)) - TO_NUMBER(SUBSTR(STA_YMD,1,4)) + 1 >= LV
ORDER BY 1,2

WITH T AS (
SELECT 'A' AS NO, '20130506' AS STA_YMD, '20160805' AS END_YMD FROM DUAL
UNION ALL
SELECT 'B', '20100120', '20110203' FROM DUAL
)
SELECT S.NO NO
     , CASE WHEN STA_YMD >= SUBSTR(STA_YMD,1,4)+D.LV-1||'0101' AND STA_YMD < SUBSTR(STA_YMD,1,4)+D.LV||'0101'
            THEN STA_YMD
            ELSE SUBSTR(STA_YMD,1,4)+D.LV-1||'0101'
       END STA_YMD
     , CASE WHEN END_YMD > SUBSTR(STA_YMD,1,4)+D.LV-2||'1231' AND END_YMD <= SUBSTR(STA_YMD,1,4)+D.LV-1||'1231'
            THEN END_YMD
            ELSE SUBSTR(STA_YMD,1,4)+D.LV-1||'1231'
       END END_YMD
FROM T S ,(SELECT DISTINCT NO, LEVEL LV
           FROM T S
           CONNECT BY LEVEL <= (SUBSTR(S.END_YMD,1,4)-SUBSTR(S.STA_YMD,1,4)+1)) D
WHERE 1=1
AND S.NO = D.NO
ORDER BY NO, LV;