SELECT
    EMP_CODE AS 'CODE',
    EMP_LAST_NAME || EMP_FIRST_NAME AS 'NAME',
    EMP_ENG_NAME AS 'ENG_NAME',
    CUTOUT_EMP_ENG_NAME AS 'CUTOUT_STR'
FROM
    (
        SELECT
            EMP_CODE,
            EMP_LAST_NAME,
            EMP_FIRST_NAME,
            EMP_ENG_NAME,
            CASE
                WHEN EMP_ENG_NAME IS NULL
                    THEN '未入力'
                    ELSE SUBSTR(REPLACE(EMP_ENG_NAME, ' ', ''), 1, 10)
                    END
                AS 'CUTOUT_EMP_ENG_NAME'
        FROM
            EMP
    )
ORDER BY
    CUTOUT_STR DESC,
    CODE DESC