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;