这里有一个选项，用于样本数据：

SQL> select * from test;

        ID     CARDNO TAGNO
---------- ---------- -----------------------
     84773  317012878 AA7 101 443,AA5 101 453    
     84774  317012878 AA2 101 493

查询方式：

SQL> select id, cardno,
  2    regexp_substr(tagno, '[^,]+', 1, column_value) tagno
  3  from test cross join
  4    table(cast(multiset(select level from dual
  5                        connect by level <= regexp_count(tagno, ',') + 1
  6                       ) as sys.odcinumberlist));

        ID     CARDNO TAGNO
---------- ---------- --------------------
     84773  317012878 AA7 101 443
     84773  317012878 AA5 101 453
     84774  317012878 AA2 101 493

SQL>

with rws as (
  select '84773' id, 'AA7 101 443,AA5 101 453'  tagno from dual UNION ALL 
  select '84774' id, 'AA2 101 493' tagno from dual 
),
rcte (id, tagno, cnt, lvl, value) as (
  select id, tagno, length ( tagno ) - length ( replace ( tagno, ',' ) ), 1,
       regexp_substr (
           tagno,
           '[^,]+',
           1,
           1
         )
  from   rws
  union all
  select id, tagno, cnt, lvl + 1,
       regexp_substr (
           tagno,
           '[^,]+',
           1,
           lvl + 1
         )
  from   rcte
  where  lvl <= cnt
)
select id, value
from rcte
order by id, value;

ID    VALUE
84773 AA5 101 453
84773 AA7 101 443
84774 AA2 101 493