select
	i.PORT_CODE as [港コード]
	,p.PORT_NAME as [港名]
	,sum( case when i.KIND_CODE = '110' then i.AMT else 0 end ) as [入国者数]
	,sum( case when i.KIND_CODE = '120' then i.AMT else 0 end ) as [出国者数]
	,sum( case when i.KIND_CODE = '110' then i.AMT else 0 end ) - sum( case when i.KIND_CODE = '120' then i.AMT else 0 end ) as [差分]
from IMMIGRATION as i
left join GRP as g
on i.GROUP_CODE = g.GROUP_CODE
left join PORT as p
on i.PORT_CODE = p.PORT_CODE
where g.GROUP_CODE = '120'
group by i.PORT_CODE,p.PORT_NAME
having [差分] > 0
order by 5 desc,1 desc