Oracle 11g Release 2

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WITH Table1( ID, Code, Subcode) AS
(
 SELECT 1, '300', '010' FROM dual UNION ALL
 SELECT 2, '400', '050' FROM dual UNION ALL
 SELECT 3, '300', '060' FROM dual
), Table2( ID, CodeRange) AS
(
 SELECT 1, '300.020,300.040-300.060' FROM dual UNION ALL
 SELECT 2, '300.000-300.020,400.010' FROM dual UNION ALL
 SELECT 3, '300.180,400.010-3000.100,500.010' FROM dual 
), Table2_ AS
(
SELECT ID, REGEXP_SUBSTR(CodeRange,'[^,]+',1,level) AS CodeRange
  FROM Table2
 CONNECT BY level <= REGEXP_COUNT(CodeRange,',') + 1
     AND PRIOR SYS_GUID() IS NOT NULL
     AND PRIOR ID = ID
 ORDER BY ID, level
)
SELECT t1.ID AS t1_ID, t2.ID AS t2_ID
  FROM Table2_ t2
  JOIN Table1 t1
    ON t1.Code BETWEEN TO_NUMBER(REGEXP_SUBSTR(REGEXP_SUBSTR(CodeRange,'[^-]+'),'[^.]+'))
                   AND TO_NUMBER(REGEXP_SUBSTR(REGEXP_SUBSTR(CodeRange,'[^-]+$'),'[^.]+'))
   AND t1.Subcode BETWEEN TO_NUMBER(REGEXP_SUBSTR(REGEXP_SUBSTR(CodeRange,'[^-]+'),'[^.]+$'))
                   AND TO_NUMBER(REGEXP_SUBSTR(REGEXP_SUBSTR(CodeRange,'[^-]+$'),'[^.]+$'))               
 WHERE INSTR(CodeRange,'-')>0  
 ORDER BY t1_ID

T1_ID	T2_ID
1	2
2	3
3	1