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