Oracle 21c

By using db<>fiddle, you agree to license everything you submit by Creative Commons CC0.
ALTER SESSION SET NLS_DATE_FORMAT = 'YYYY-MM-DD HH24:MI:SS';
CREATE TABLE table_name (value) AS
  SELECT 'FDTYP/FD2323*/*/*-/FDPERIOD/31 Day(s)/MAT_INST/CREDIT_TO_ACC/DEPTACCT/0016/' FROM DUAL UNION ALL
  SELECT 'FDTYP/TESTTYPE/FDPERIOD/31 Day(s)/MAT_INST/CREDIT_TO_ACC/DEPTACCT/0016/' FROM DUAL
2 rows affected

SELECT REGEXP_SUBSTR(
         value,
         '^([^/]+)/(.*)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/$',
         1,
         1,
         NULL,
         1
       ) AS col1,
       REGEXP_SUBSTR(
         value,
         '^([^/]+)/(.*)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/$',
         1,
         1,
         NULL,
         2
       ) AS col2,
       REGEXP_SUBSTR(
         value,
         '^([^/]+)/(.*)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/$',
         1,
         1,
         NULL,
         3
       ) AS col3,
       REGEXP_SUBSTR(
         value,
         '^([^/]+)/(.*)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/$',
         1,
         1,
         NULL,
         4
       ) AS col4,
       REGEXP_SUBSTR(
         value,
         '^([^/]+)/(.*)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/$',
         1,
         1,
         NULL,
         5
       ) AS col5,
       REGEXP_SUBSTR(
         value,
         '^([^/]+)/(.*)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/$',
         1,
         1,
         NULL,
         6
       ) AS col6,
       REGEXP_SUBSTR(
         value,
         '^([^/]+)/(.*)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/$',
         1,
         1,
         NULL,
         7
       ) AS col7,
       REGEXP_SUBSTR(
         value,
         '^([^/]+)/(.*)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/$',
         1,
         1,
         NULL,
         8
       ) AS col8
FROM   table_name


COL1
COL2
COL3
COL4
COL5
COL6
COL7
COL8


FDTYP
FD2323*/*/*-
FDPERIOD
31 Day(s)
MAT_INST
CREDIT_TO_ACC
DEPTACCT
0016

FDTYP
TESTTYPE
FDPERIOD
31 Day(s)
MAT_INST
CREDIT_TO_ACC
DEPTACCT
0016


SELECT REGEXP_REPLACE(
         value,
         '^([^/]+)/(.*)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/([^/]+)/$',
         '{"\1", "\2", "\3", "\4", "\5", "\6", "\7", "\8"}'
       ) AS data
FROM   table_name;


DATA


{"FDTYP", "FD2323*/*/*-", "FDPERIOD", "31 Day(s)", "MAT_INST", "CREDIT_TO_ACC", "DEPTACCT", "0016"}

{"FDTYP", "TESTTYPE", "FDPERIOD", "31 Day(s)", "MAT_INST", "CREDIT_TO_ACC", "DEPTACCT", "0016"}
COL1	COL2	COL3	COL4	COL5	COL6	COL7	COL8
FDTYP	FD2323//*-	FDPERIOD	31 Day(s)	MAT_INST	CREDIT_TO_ACC	DEPTACCT	0016
FDTYP	TESTTYPE	FDPERIOD	31 Day(s)	MAT_INST	CREDIT_TO_ACC	DEPTACCT	0016