A VLC mode judgment section performs judgment on whether or not a received group (Last, Run, Level) exists in a VLC table and then performs judgment on which one of a first escape mode, a second escape more and a third escape mode is suitable. According to a judgment result of the VLC mode judgment section, an FLC processing section or a coding mode selection section performs variable-length coding using selected one of the received group (Last, Run, Level), a group generated in the first escape mode, and a group generated by the second escape group or fixed-length coding using a third escape mode.