SELECT 
    EMP_CODE CODE,
    EMP_LAST_NAME||EMP_FIRST_NAME NAME,
    CASE 
     WHEN EMP_ENG_NAME is NULL THEN 'NULL'
     ELSE EMP_ENG_NAME
     END  EMP_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 4 desc,1 desc;