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;