SELECT Q.kksId, Q.StepId, NameStep, Login, Remark
FROM (T2 INNER JOIN
(SELECT DISTINCT T1.kksId, T2.StepId FROM T1, T2) AS Q
ON T2.StepId = Q.StepId
)
LEFT JOIN T1
ON (Q.StepId = T1.StepId) AND (Q.kksId = T1.kksId)
ORDER BY 1,2
не хватает порой в Акцессе full outer join...