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 REPLACE(SUBSTR(EMP_ENG_NAME, 1, 10),' ','')
    END AS CUTOUT_STR
FROM EMP
ORDER BY CUTOUT_STR DESC,CODE DESC;