with k as(
    select * from IMMIGRATION
    where GROUP_CODE = 120 and KIND_CODE = 110
    order by PORT_CODE
), l as(
    select * from IMMIGRATION
    where GROUP_CODE = 120 and KIND_CODE = 120
    order by PORT_CODE
)
select c.PORT_CODE as '港コード',
c.PORT_NAME as '港名',
k.AMT as '入国者数',
l.AMT as '出国者数',
k.AMT - l.AMT as '差分'
from PORT as c
inner join k on k.PORT_CODE = c.PORT_CODE
inner join l on l.PORT_CODE = c.PORT_CODE
where k.AMT - l.AMT > 0
order by k.AMT - l.AMT desc, c.PORT_CODE desc