SELECT
    e.EMP_CODE AS CODE,
    e.EMP_LAST_NAME AS SURNAME,
    e.EMP_FIRST_NAME AS NAME
FROM
    EMP e INNER JOIN EMP m
ON
    e.VALID_FLG = '1'
    AND
    m.VALID_FLG = '1'
    AND
    e.EMP_KANA_NAME = m.EMP_KANA_NAME
    AND
    e.EMP_CODE != m.EMP_CODE
ORDER BY
    REPLACE(SURNAME, ' ', '') || REPLACE(NAME, ' ', ''),
    CODE;