An encoder includes circuitry and memory. Using the memory, the circuitry: performs a transform process of (i) applying a first transform to a prediction residual signal indicating a difference between a current block to be encoded and a prediction image of the current block and (ii) further applying a second transform to a transform result of the first transform; and in the second transform, selects one transform basis (i) from a first group of candidates when a size of the current block is a first block size and (ii) from a second group of candidates when the size of the current block is a second block size different from the first block size, the first group including one or more candidates for a transform basis, the second group being different from the first group.