DECLARE

	WK_TEXT VARCHAR2(4000);
	WK_LEN BINARY_INTEGER;
	WK_ARRAY DBMS_UTILITY.UNCL_ARRAY;

BEGIN
	WK_TEXT := '得意先コード,"得意先名,得意先区分",担当者';
	DBMS_UTILITY.COMMA_TO_TABLE(WK_TEXT, WK_LEN, WK_ARRAY);

	FOR i IN 1..WK_LEN LOOP 
		DBMS_OUTPUT.PUT_LINE('|' || WK_ARRAY(i) || '|');
	END LOOP;
END;

|得意先コード|
|"得意先名,得意先区分"|
|担当者|