您可以使用EXISTS与CASE表达式中的相关子查询：

SELECT tb1_id,
       CASE
       WHEN EXISTS( SELECT 1
                    FROM   TableY y
                    WHERE  y.tb_id = x.tb_go_id
                    OR     y.tb_id = x.tb_ret_id )
       THEN 'yes'
       ELSE 'false'
       END AS is_exist
FROM   TableX x

其中，对于样本数据：

CREATE TABLE TableX (TB1_ID, TB_GO_ID, TB_RET_ID) AS
SELECT 1, 22, NULL FROM DUAL UNION ALL
SELECT 2, 23, 24 FROM DUAL UNION ALL
SELECT 3, 25, NULL FROM DUAL;
CREATE TABLE TableY (TB2_ID, TB_ID) AS
SELECT 1, 22 FROM DUAL UNION ALL
SELECT 2, 23 FROM DUAL UNION ALL
SELECT 3, 23 FROM DUAL UNION ALL
SELECT 4, 24 FROM DUAL;

输出：
| TB1_ID|存在|
| --------------|--------------|
| 1|是的|
| 二|是的|
| 三|假的|
fiddle

我不知道1、2、3在期望输出中代表什么;我认为这些应该是TB_GO_ID和TB_RET_ID中的值。
假设我是对的，那么：
样本数据：

SQL> with
  2  tablex (tb1_id, tb_go_id, tb_ret_id) as
  3    (select 1, 22, null from dual union all
  4     select 2, 23, 24   from dual union all
  5     select 3, 25, null from dual
  6    ),
  7  tabley (tb2, tb_id) as
  8    (select 1, 22 from dual union all
  9     select 2, 22 from dual union all
 10     select 3, 23 from dual union all
 11     select 4, 24 from dual
 12    ),

查询从这里开始：temp CTE创建存储在TB_GO_ID和TB_RET_ID中的唯一非空ID值列表：

13  --
 14  temp as
 15    (select tb1_id, tb_go_id tb_goret_id from tablex where tb_go_id  is not null
 16     union
 17     select tb1_id, tb_ret_id            from tablex  where tb_ret_id is not null
 18    )

最后，检查tabley中是否存在tempID s：

19  select distinct t.tb1_id,
 20    case when y.tb_id is not null then 'yes' else 'no' end isexist
 21  from temp t left join tabley y on y.tb_id = t.tb_goret_id
 22  order by t.tb1_id;
    TB1_ID ISEXIST
---------- ----------
         1 yes
         2 yes
         3 no          --> NO, because 25 does not exist in TABLEY
SQL>

样本数据：

select *,
case when TB_GO_ID in (select tb_id from TableY) then 'Yes' 
when TB_RET_ID in (select tb_id from TableY) then 'Yes' else 'No' End as IF_Exists  
from tablex

输出如下：