It is an object of the present invention to provide a decoding apparatus with which the operation quantity and the number of memory accesses in motion prediction/compensation processing with respect to B picture can be reduced. The decoding apparatus decodes, by inverse-orthogonal transform and motion compensation, a compressed image information at least including intraframe, interframe forward predictive and interframe bi-directional predictive encoding images. The motion compensation processing is performed by using a first filter with respect to the interframe forward predictive encoding image, wherein interpolation processing of 1/2 pixel accuracy and interpolation processing of 1/4 pixel accuracy are performed by using the first filter having 8 taps and another filter having 8 taps, respectively, and motion compensation processing is performed by using a second filter having a fewer number of taps than the first filter, with respect to the interframe bi-directional predictive encoding image.