select EMP_CODE AS CODE,REPLACE(EMP_LAST_NAME ,' ','')|| REPLACE(EMP_FIRST_NAME ,' ','') as NAME,EMP_ENG_NAME AS ENG_NAME,
CASE
  WHEN EMP_ENG_NAME IS NULL OR EMP_ENG_NAME = '' THEN '未入力'
  ELSE SUBSTRING(EMP_ENG_NAME,0,10)
       END as CUTOUT_STR
from EMP
Order by CUTOUT_STR DESC, CODE DESC
;