┌──────────────────────────────────────┐
│GO                                                                          │
│    DECLARE @sql    nvarchar(max);                                          │
│    DECLARE @sql0   nvarchar(max);                                          │
│    DECLARE @sql1   nvarchar(max);                                          │
│    DECLARE @sql1a  nvarchar(max);                                          │
│    DECLARE @sql1b  nvarchar(max);                                          │
│    -- ---------------------------------------------------------------------│
│    --   見出                                                               │
│    -- ---------------------------------------------------------------------│
│    SELECT @sql0 = ISNULL(@sql0 + ',','')                                   │
│                 + '(SELECT [列名]'                                         │
│                 + '     FROM [列Ｍ]'                                       │
│                 + '     WHERE [列ID] = ' + CONVERT(varchar,[列ID])         │
│                 + ') AS [' + CONVERT(varchar,[列ID]) + ']'                 │
│        FROM [列Ｍ]                                                         │
│        ORDER BY [列順];                                                    │
│    SET @sql0 = 'SELECT 0    AS [行順],'                                    │
│              + '       NULL AS [行ID],'                                    │
│              + @sql0;                                                      │
│    -- ---------------------------------------------------------------------│
│    --   明細                                                               │
│    -- ---------------------------------------------------------------------│
│    SELECT @sql1a = ISNULL(@sql1a + ',','')                                 │
│                  + '[' + CONVERT(varchar,[列ID]) + ']',                    │
│           @sql1b = ISNULL(@sql1b + ',','')                                 │
│                  + '[ピボット].[' + CONVERT(varchar,[列ID]) + ']'          │
│        FROM [列Ｍ]                                                         │
│        ORDER BY [列順];                                                    │
│    SET @sql1 = 'SELECT [行Ｍ].[行順],'                                     │
│              + '       [ピボット].[行ID],'                                 │
│              + @sql1b                                                      │
│              + '    FROM ('                                                │
│              + '        SELECT [列Ｍ].[列ID],'                             │
│              + '               [行Ｍ].[行ID],'                             │
│              + '               [行列Ｄ].[データ]'                          │
│              + '            FROM [列Ｍ]'                                   │
│              + '                CROSS JOIN [行Ｍ]'                         │
│              + '                LEFT JOIN [行列Ｄ]'                        │
│              + '                  ON  [行列Ｄ].[列ID] = [列Ｍ].[列ID]'     │
│              + '                  AND [行列Ｄ].[行ID] = [行Ｍ].[行ID]'     │
│              + '    ) AS [行列Ｍ]'                                         │
│              + '    PIVOT ('                                               │
│              + '        MAX([データ]) FOR [列ID] IN (' + @sql1a + ')'      │
│              + '    ) AS [ピボット]'                                       │
│              + '        INNER JOIN [行Ｍ]'                                 │
│              + '          AND [行Ｍ].[行ID] = [ピボット].[行ID]';          │
│    -- ---------------------------------------------------------------------│
│    --   統合                                                               │
│    -- ---------------------------------------------------------------------│
│    SET @sql = 'SELECT *'                                                   │
│             + '    FROM (' + @sql0 + ' UNION ALL ' + @sql1 + ') AS [行列]' │
│             + '    ORDER BY [行順] ASC;';                                  │
│    EXECUTE (@sql);                                                         │
│GO                                                                          │
└──────────────────────────────────────┘