Один из вариантов будет
add_months( trunc( add_months(<<your date>>,-1),'YYYY'), 13 )
, т.е.
SQL> ed
Wrote file afiedt.buf
1 select add_months( trunc( add_months( date '1980-02-17', -1 ), 'YYYY'), 13
)
2* from dual
SQL> /
ADD_MONTH
---------
01-FEB-81
SQL> ed
Wrote file afiedt.buf
1 select add_months( trunc( add_months( date '1980-01-17', -1 ), 'YYYY'), 13
)
2* from dual
SQL> /
ADD_MONTH
---------
01-FEB-80
SQL> ed
Wrote file afiedt.buf
1 select add_months( trunc( add_months( date '1980-12-17', -1 ), 'YYYY'), 13
)
2* from dual
SQL> /
ADD_MONTH
---------
01-FEB-81