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SELECT a.[¤½¥qID], a.[¦~], a.[¤ë], a.[·í¤ëÀ禬], a.[·í¤ë²Ö­pÀ禬],
(a.[·í¤ëÀ禬]-b.[·í¤ëÀ禬])*100/b.[·í¤ëÀ禬] AS ¤ë¦¨ªø²v
FROM ¤ëÀ禬ªí AS a
LEFT JOIN ¤ëÀ禬ªí AS b
ON (a.[¤½¥qID] = b.[¤½¥qID] and a.[¦~] = b.[¦~] and a.[¤ë]-1 = b.[¤ë] )
or (a.[¤½¥qID] = b.[¤½¥qID] and a.[¦~]-1 = b.[¦~] and a.[¤ë]=1 and b.[¤ë]=12 );

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