We propose an SO(10) supersymmetric grand unified theory (SUSY GUT), where the SO(10) gauge symmetry breaks down to SU(3)c×SU(2)L×U(1)Y×U(1)X at the GUT scale and U(1)X is radiatively broken at the SUSY-braking scale. In order to achieve the observed Higgs mass around 126 GeV and also to satisfy constraints on flavor- and/or CP-violating processes, we assume that the SUSY-breaking scale is O(100) TeV , so that the U(1)X breaking scale is also O(100) TeV . One big issue in the SO(10) GUTs is how to realize realistic Yukawa couplings. In our model, not only 16 -dimensional but also 10 -dimensional matter fields are introduced to predict the observed fermion masses and mixings. The Standard-Model quarks and leptons are linear combinations of t...