select
    CODE,
    NAME,
    ENG_NAME,
case
        when ENG_NAME IS NULL then '未入力'
        when ENG_NAME IS NOT NULL then CUTOUT_STR END AS CUTOUT_STR
        from
            (
                select
                    EMP_CODE CODE,
                    EMP_LAST_NAME || EMP_FIRST_NAME NAME,
                    EMP_ENG_NAME ENG_NAME,
                    SUBSTR(REPLACE(EMP_ENG_NAME, ' ', ''), 1, 10) CUTOUT_STR
                from
                    EMP
            ) a
        order by
            CUTOUT_STR desc,
            CODE desc