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