In order to provide various business analysis methods, OLAP(On-Line Analytical Processing) systems represent their data with multidimensional structures. These multidimensional data are often delivered to users in the horizontal format of tables whose columns are corresponding to values of dimension attributes. Since the horizontal tables nay have a large number of columns, they cannot be stored directly in relational database systems. Furthermore, the tables are likely to have many null values (i.e., sparse tables). In order to manage the horizontal tables efficiently, we can store them as the vertical format of tables which has dimension attribute names as their columns thus transforms the columns of horizontal tables into rows. In this way, every queries for horizontal tables have to be transformed into those for vertical tables. This paper proposed a technique for transforming horizontal table queries into vertical table ones by utilizing not only traditional relational algebraic operators but also the PIVOT operator which recent DBMS versions are providing. For achieving this goal, we designed a relational algebraic expression equivalent to the PIVOT operator and we formally proved their equivalence. Then, we developed a transformation technique for horizontal table queries using the PIVOT operator. We also performed experiments to analyze the performance of the proposed method. From the experimental results, we revealed that the proposed method has better performance than existing methods.