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;