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;