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;