| CPC H04N 19/188 (2014.11) [H04N 19/30 (2014.11); H04N 19/70 (2014.11)] | 8 Claims |

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1. An encoder comprising:
circuitry; and
memory coupled to the circuitry, wherein in operation, the circuitry:
determines whether a total number of one or more PTL parameters is equal to a total number of one or more layer groups, the one or more PTL parameters each indicating information including profile information, level information, and tier information, the one or more layer groups each including at least one output layer; and
when the total number of the one or more PTL parameters is equal to the total number of the one or more layer groups,
(i) determines, using a determined method, a correspondence relationship for associating any of the one or more PTL parameters with each of the one or more layer groups, and
(ii) omits storing information indicating the correspondence relationship in a common header shared between layers in the one or more layer groups.
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