A variable-length coding apparatus which receives image data block by block, and generates coded data from syntax elements includes a storage unit that temporarily stores the image data, a first syntax element calculating unit that calculates a first syntax element from the image data, at the same time the image data is stored in the storage unit, a first coding unit that generates coded data of the first syntax element from a value of the first syntax element, a second syntax element calculating unit that reads out the image data stored in the storage unit, and calculates a value of a second syntax element from the image data, a second coding unit that generates coded data of the second syntax element on the basis of the values of the first and second syntax elements, and a packing unit that connects the coded data of the first and second syntax elements.