| CPC H04N 19/124 (2014.11) [H04N 19/176 (2014.11); H04N 19/188 (2014.11)] | 5 Claims |

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1. An encoder comprising:
circuitry; and
memory coupled to the circuitry, wherein
in operation, the circuitry:
performs calculation that involves multiplication and from which a plurality of discrete integers are yieldable as a calculation result, to derive one of the plurality of discrete integers as a quantization parameter threshold; and
when orthogonal transform is skipped for a current block of an image, determines a quantization parameter value for the current block, using the quantization parameter threshold,
the calculation involves multiplying a first value by a first fixed value, the first value and the first fixed value being each an integer,
the first value is a limit value to be included in a header of a bitstream, and
the first fixed value is 6.
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