with base as (
select
PORT_CODE
,max(case when KIND_CODE = 110 then AMT end) as inp
,max(case when KIND_CODE = 120 then AMT end) as out
from IMMIGRATION
group by 1
)
select
PORT.PORT_CODE as "港コード"
,PORT.port_name as  "港名"
,inp as "入国者数"
,out as "出国者数"
,inp - out as "差分"
from base
inner join PORT on base.PORT_CODE = PORT.PORT_CODE
where inp > out 
order by inp - out desc, PORT.PORT_CODE desc