SELECT 
  EMP_CODE AS CODE,
  COALESCE(SUBSTR(REPLACE(EMP_LAST_NAME || EMP_FIRST_NAME, ' ', ''), 1, 10), '未入力') AS NAME,
  EMP_ENG_NAME,
  COALESCE(REPLACE(SUBSTR(REPLACE(EMP_ENG_NAME, ' ', ''), 1, 10), ' ', ''), '未入力') AS CUTOUT_STR
FROM
  EMP
ORDER BY
  CUTOUT_STR DESC,
  CODE DESC;