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, ' ', ''), 0, 11)
    END
AS CUTOUT_STR
FROM 
    EMP
ORDER BY 
    CUTOUT_STR DESC,
    CODE DESC
;