a transformer/quantizer configured to perform a transform process and a quantization process on a residual signal that represents a difference between the block and a prediction block obtained by predicting the block;

an inverse quantizer/inverse transformer configured to restore the residual signal by performing an inverse quantization process and an inverse transform process on transform coefficients obtained by the transformer/quantizer;

a combiner configured to reconstruct the block by combining the restored residual signal and the prediction block;

a deblocking filter configured to perform a filter process on a boundary between two blocks including the reconstructed block and a block adjacent to the reconstructed block; and

a filter controller configured to control the deblocking filter, based on information about the transform process applied with respect to the two blocks, wherein

the filter controller is configured to control the deblocking filter such that the filter process is not performed, when the information indicates that transform skip is applied to the two blocks,

the filter controller is configured to:

determine, for each of the two blocks, whether or not a non-zero coefficient exists among the transform coefficients;

control the deblocking filter such that the filter process is performed when a non-zero coefficient exists in at least one of the two blocks and the information indicates that the transform skip is not applied to the block in which the non-zero coefficient exists, of the two blocks; and

control the deblocking filter such that the filter process is not performed only when the information indicates that the transform skip is applied to the two blocks, provided that non-zero coefficients exist in the two blocks.