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