SELECT
  PREFECTURE.PF_CODE AS CODE,
  PF_NAME AS NAME,
  ROUND(AMT_120 * 100.0 / AMT_110, 1) AS PERCENTAGE
FROM
  PREFECTURE
  INNER JOIN (
    SELECT
      SUM(CASE WHEN CATEGORY_CODE = '110' THEN AMT ELSE 0 END) AS AMT_110,
      SUM(CASE WHEN CATEGORY_CODE = '120' THEN AMT ELSE 0 END) AS AMT_120,
      PF_CODE
    FROM DRINK_HABITS
    WHERE GENDER_CODE IN ('2', '3')
    GROUP BY PF_CODE
  ) tmp
  ON PREFECTURE.PF_CODE = tmp.PF_CODE
ORDER BY PERCENTAGE DESC, CODE DESC