SELECT
 EMP_CODE AS CODE,
 EMP_LAST_NAME || EMP_FIRST_NAME AS NAME,
 EMP_ENG_NAME AS ENG_NAME,
 CASE
  WHEN EMP_ENG_NAME IS NULL THEN '未入力'
  ELSE substr(replace(EMP_ENG_NAME, ' ', ''), 1, 10)
 END
  AS CUTOUT_STR
FROM
 EMP
ORDER BY
 CUTOUT_STR DESC,
 CODE DESC;