| CPC H04N 19/105 (2014.11) [H04N 19/15 (2014.11)] | 5 Claims |

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1. An encoder comprising:
circuitry; and
memory coupled to the circuitry, wherein
in operation,
the circuitry switches between storing and not storing of a maximum value of a temporal layer ID in a video parameter set (VPS), according to whether or not all layer groups in a bitstream each include only one layer, the layer groups each including at least one output layer.
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