SELECT
  E1.EMP_CODE AS CODE
  , E2.EMP_LAST_NAME AS SURNAME
  , E2.EMP_FIRST_NAME AS NAME 
FROM
  (SELECT * FROM EMP WHERE VALID_FLG = '1') AS E1
  JOIN (SELECT * FROM EMP WHERE VALID_FLG = '1') AS E2 
    ON E1.EMP_LAST_NAME != E2.EMP_LAST_NAME 
    AND E1.EMP_FIRST_NAME != E2.EMP_FIRST_NAME 
    AND E1.EMP_KANA_NAME = E2.EMP_KANA_NAME 
ORDER BY
  replace (E1.EMP_LAST_NAME, ' ', '')
  , replace (E1.EMP_FIRST_NAME, ' ', '')
  , E1.EMP_CODE;