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(trim(replace(EMP_ENG_NAME, ' ', '')),1,10) END
        AS CUTOUT_STR
FROM EMP
ORDER BY
    CUTOUT_STR DESC
    , CODE DESC