SELECT *
FROM (
SELECT EMP_CODE AS CODE
,EMP_LAST_NAME || EMP_FIRST_NAME AS NAME
,EMP_ENG_NAME AS ENG_NAME
,SUBSTR(REPLACE(IFNULL(EMP_ENG_NAME, '未入力'), ' ', ''), 1, 10) AS CUTOUT_STR
FROM EMP
) AS EMP_TABLE
ORDER BY EMP_TABLE.CUTOUT_STR DESC
,EMP_TABLE.CODE DESC
;