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