select p.PF_CODE as CODE
, p.PF_NAME as NAME
, round(cast(sum(case when d.CATEGORY_CODE = "120" then d.AMT else 0 end) as real)
  / cast(sum(case when d.CATEGORY_CODE = "110" then d.AMT else 0 end) as real) * 100,1) as PERCENTAGE
from PREFECTURE p
     inner join DRINK_HABITS d
       on d.PF_CODE = p.PF_CODE
       and d.GENDER_CODE in ("2","3")
group by p.PF_CODE
, p.PF_NAME
order by PERCENTAGE desc
, p.PF_CODE desc