Мне не ясно, какой тип данных вы используете для столбца column_date, но давайте предположим, что это время один.
DECLARE @Table TABLE (
column_a INT ,
column_b VARCHAR (128),
column_c VARCHAR (128),
column_d VARCHAR (128),
column_date [time] );
INSERT INTO @Table
VALUES
('1', 'test_1', 'test_1', 'type_1', '11:00'),
('2', 'test_2', 'test_2', 'type_2', '11:01'),
('3', 'test_3', 'test_6', 'type_2', '11:02'),
('4', 'test_4', 'test_4', 'type_3', '11:03'),
('5', 'test_2', 'test_6', 'type_2', '11:04'),
('6', 'test_1', 'test_2', 'type_1', '11:05');
WITH C
AS (SELECT *,
ROW_NUMBER() OVER (PARTITION BY column_d ORDER BY column_date DESC) AS RN
FROM @Table),
ToCompare
AS (SELECT *
FROM c
WHERE Rn < 3
AND EXISTS (SELECT *
FROM c AS C2
WHERE C.column_d = C2.column_d
AND Rn = 2))
SELECT T.column_a,
NULLIF (T.column_b, T2.column_b) AS [column_b],
NULLIF (T.column_c, T2.column_c) AS [column_c],
T.column_d,
T.column_date
FROM ToCompare AS T
INNER JOIN
ToCompare AS T2
ON T.column_d = T2.column_d
WHERE T.Rn = 1
AND T2.RN = 2
ORDER BY T.column_a;