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