SELECT
    PREFECTURE.PF_CODE AS CODE
  , PREFECTURE.PF_NAME AS NAME
  , ROUND(100.0 * DH2.SUM_AMT_120 / SUM_AMT_110, 1) AS PERCENTAGE
FROM 
  (SELECT *
        , SUM(CASE WHEN CATEGORY_CODE = 110 THEN AMT ELSE 0 END) AS SUM_AMT_110
        , SUM(CASE WHEN CATEGORY_CODE = 120 THEN AMT ELSE 0 END) AS SUM_AMT_120
    FROM DRINK_HABITS
    WHERE
        DRINK_HABITS.GENDER_CODE IN ('2', '3') 
    GROUP BY
        DRINK_HABITS.PF_CODE
  ) DH2
  INNER JOIN PREFECTURE
     ON PREFECTURE.PF_CODE = DH2.PF_CODE 
WHERE
    DH2.GENDER_CODE IN ('2', '3') 
GROUP BY
    DH2.PF_CODE
ORDER BY
    PERCENTAGE DESC
  , CODE DESC