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 SUBSTRING(replace(EMP_ENG_NAME, ' ', ''), 1, 10) end AS "CUTOUT_STR"
from
 emp
order by
 "CUTOUT_STR" desc, "CODE" desc
;