(
([D_Rozhd] Is Not Null) And
DateAdd('yyyy',Round(DateDiff('m',[D_Rozhd],[StartDate])/ 12 , 0 ) ,[D_Rozhd]) between [StartDate] AND [LastDate])
)

(
([D_Rozhd] Is Not Null) And
(
DateAdd('yyyy',Round((DateDiff('m',[D_Rozhd],[StartDate])/ 12 ), 0 ),[Дата рождения]) between  [StartDate] AND [LastDate]
OR
 DateAdd('yyyy',Round((DateDiff('m',[D_Rozhd],[LastDate])/ 12 ), 0 ),[Дата рождения]) between  [StartDate] AND [LastDate]
)
)

(
([D_Rozhd] Is Not Null) And

(
DateAdd('yyyy',Round((DateDiff('m',[D_Rozhd],[StartDate])/ 12 ), 0 ),[Дата рождения]) >= [StartDate] 
OR
 DateAdd('yyyy',Round((DateDiff('m',[D_Rozhd],[LastDate])/ 12 ), 0 ),[Дата рождения]) <= [LastDate]
)
)

(
DateAdd('yyyy', 1 ,[StartDate])<[LastDate]
OR
(

DatePart('y',[D_Rozhd]) 
 between  DatePart('y',[StartDate]) AND DatePart('y',[LastDate]) +  DateDiff('y',DateSerial(Year([StartDate]), 1 , 1 ),DateSerial(Year([LastDate]), 1 , 1 ))

OR

DatePart('y',[D_Rozhd]) + DateDiff('y',DateSerial(year([Startdate]), 1 , 1 ),DateSerial(Year([LastDate]), 1 , 1 ))   
 between  DatePart('y',[StartDate]) AND DatePart('y',[LastDate]) +  DateDiff('y',DateSerial(Year([Startdate]), 1 , 1 ),DateSerial(Year([LastDate]), 1 , 1 ))
)
)

PARAMETERS StartDate DateTime, LastDate DateTime;
SELECT Таблица1.[Дата рождения]
FROM Таблица1 INNER JOIN  (
SELECT TOP  1   abs( DayNums.NumDay) as ABSValue , DayNums.NumDay as ShiftValue, 
DATEPART('y',DATEADD('y',[DayNums].[NumDay],[StartDate])) AS LeftBound, 
DATEPART('y',DATEADD('y',[DayNums].[NumDay],[LastDate])) AS RightBound
FROM DayNums
WHERE DATEPART('y',DATEADD('y',[DayNums].[NumDay],[StartDate])) <   DATEPART('y',DATEADD('y',[DayNums].[NumDay],[LastDate]))
ORDER BY abs( DayNums.NumDay)
) as Calc ON (DateAdd('yyyy', 1 ,[StartDate])<[LastDate] OR
 ( DatePart('y',DateAdd('y',Calc.ShiftValue, Таблица1.[Дата рождения])) BETWEEN Calc.LeftBound AND Calc.RightBound ))