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
;