SELECT тКод.F12, q.F12, q1.F12
FROM (SELECT тбл01.F12, Count(тбл01.F12) AS [Count-F12]
           FROM тбл01
           GROUP BY тбл01.F12
)  AS q RIGHT JOIN ((SELECT тбл02.F12, Count(тбл02.F12) AS [Count-F12]
                                FROM тбл02
                               GROUP BY тбл02.F12)  AS q1 RIGHT JOIN тКод ON q1.F12 = тКод.F12) ON q.F12 = тКод.F12
ORDER BY q.F12 DESC;