In a more generic case, where you can have duplicates in both tables, this could be a way.
test data:
create table table1(id) as (
select 1 from dual union all
select 1 from dual union all
select 2 from dual union all
select 2 from dual union all
select 1 from dual
)
create table table2(fk_id) as (
select 1 from dual union all
select 1 from dual union all
select 1 from dual union all
select 3 from dual union all
select 4 from dual union all
select 1 from dual union all
select 4 from dual union all
select 2 from dual
)
query:
with tab1_union_all_tab2 as (
select 'tab1'||rownum as uniqueId, id from table1 UNION ALL
select 'tab2'||rownum , fk_id from table2
)
select id
from tab1_union_all_tab2 u1
where not exists ( select 1
from tab1_union_all_tab2 u2
where u1.id = u2.id
and u1.uniqueId < u2.uniqueId
)
result:
ID
----------
3
4
1
2
This should clarify the idea behind:
with tab1_union_all_tab2 as (
select 'tab1'||rownum as uniqueId, id from table1 UNION ALL
select 'tab2'||rownum , fk_id from table2
)
select uniqueId, id,
( select nvl(listagg ( uniqueId, ', ') within group ( order by uniqueId), 'NO DUPLICATES')
from tab1_union_all_tab2 u2
where u1.id = u2.id
and u1.uniqueId < u2.uniqueId
) duplicates
from tab1_union_all_tab2 u1
UNIQUEID ID DUPLICATES
---------- ---------- --------------------------------------------------
tab11 1 tab12, tab15, tab21, tab22, tab23, tab26
tab12 1 tab15, tab21, tab22, tab23, tab26
tab13 2 tab14, tab28
tab14 2 tab28
tab15 1 tab21, tab22, tab23, tab26
tab21 1 tab22, tab23, tab26
tab22 1 tab23, tab26
tab23 1 tab26
tab24 3 NO DUPLICATES
tab25 4 tab27
tab26 1 NO DUPLICATES
tab27 4 NO DUPLICATES
tab28 2 NO DUPLICATES
As rightly observed by Thorsten Kettner, you can easily edit this to use rowid instead of building a unique id by concatenating a string and the rownum:
with tab1_union_all_tab2 as (
select rowid uniqueId, id from table1 UNION ALL
select rowid , fk_id from table2
)
select id
from tab1_union_all_tab2 u1
where not exists ( select 1
from tab1_union_all_tab2 u2
where u1.id = u2.id
and u1.uniqueId < u2.uniqueId
)