MERGE INTO target_table AS t
USING source_table AS s
ON t.key_column = s.key_column
WHEN MATCHED THEN
UPDATE SET t.column1 = s.column1, t.column2 = s.column2
WHEN NOT MATCHED THEN
INSERT (column1, column2) VALUES (s.column1, s.column2)
WHEN NOT MATCHED BY SOURCE THEN
DELETE;