select
    emp_code CODE
    ,emp_last_name || emp_first_name NAME
    ,emp_eng_name 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
;