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CREATE TABLE a (id int, b_id int)
CREATE TABLE b (id int)

INSERT INTO a VALUES (1, 1), (1, 2), (1, 3), (2, 2), (3, 2), (3, 3)
6 rows affected
INSERT INTO b VALUES (1),(2)
2 rows affected
SELECT a.id
FROM a
LEFT JOIN b on a.b_id = b.id
GROUP BY a.id
HAVING COUNT(b.id) = (SELECT COUNT(*) FROM b)
OR NOT EXISTS(SELECT 1 FROM b);
id
1
TRUNCATE TABLE b;
SELECT a.id
FROM a
LEFT JOIN b on a.b_id = b.id
GROUP BY a.id
HAVING COUNT(b.id) = (SELECT COUNT(*) FROM b)
OR NOT EXISTS(SELECT 1 FROM b);
id
1
2
3