SELECT r1.Col1, r1.Col2, ... r1.ColN, NULL, NULL, ... NULLFROM (SELECT Col1, Col2, ... ColN FROM ...whatever WHERE ...whatever) r1UNION ALLSELECT NULL, NULL, .... NULL, r2.Col1, r2.Col2, ... r2.ColNFROM (SELECT Col1, Col2, ... ColN FROM ...another whatever WHERE ...another whatever) r2