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'
        WHEN EMP_ENG_NAME IS NOT NULL THEN SUBSTR(REPLACE(EMP_ENG_NAME,' ',''),1,10)
     END AS CUTOUT_STR
FROM
    EMP
ORDER BY
    CUTOUT_STR DESC
    ,CODE DESC