----licenceid主键,gj需要拆分的字段,tb需要拆分字段的表
SELECT A.licenceid, B.value FROM
(
SELECT licenceid, [gj] = CONVERT(xml,'<root><v>' + REPLACE([gj], ',', '</v><v>') + '</v></root>') FROM tb
) A OUTER APPLY
(
SELECT value = N.v.value('.', 'varchar(100)') FROM A.[gj].nodes('/root/v') N(v)
) B