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
;