SQL ビュー:すべての行でデータを複製せずにテーブルを結合しますか?

この場合、UNION (実際には UNION ALL) を使用する必要があります。

select a.name as account_Name, 
       p.description as property_DESCRIPTION, 
       p.address as property_ADDRESS, 
       null as vehicles_DESCRIPTION,
       null as vehicles_MAKE, 
       null as vehicles_MODEL
    from Accounts a
        inner join Properties p
            on a.accountid = p.accountid
UNION ALL   
select a.name as account_Name, 
       null as property_DESCRIPTION, 
       null as property_ADDRESS, 
       v.description as vehicles_DESCRIPTION,
       v.make as vehicles_MAKE, 
       v.model as vehicles_MODEL
    from Accounts a
        inner join vehicles v
            on a.accountid = v.accountid