An encoder includes circuitry and memory coupled to the circuitry. In residual coding of a current block, the circuitry, in operation, encodes a subblock flag by Context-based Adaptive Binary Arithmetic Coding (CABAC) in both of a first type of residual coding where an orthogonal transform is performed and a second type of residual coding where the orthogonal transform is skipped, the subblock flag indicating whether a non-zero coefficient is included in a plurality of coefficients for a subblock within the current block, wherein a first syntax used for the first type of residual coding is different from a second syntax used for the second type of residual coding; and controls a number of CABAC processes, wherein the encoding of the subblock flag is not counted as the number of CABAC processes.