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 SUBSTRING(REPLACE(EMP_ENG_NAME, ' ', ''), 1, 10)
        END AS CUTOUT_STR
FROM EMP
ORDER BY CUTOUT_STR DESC, CODE DESC
;