There is disclosed an audio encoding device capable of realizing effective encoding while using audio encoding of the CELP method in an extended layer when hierarchically encoding an audio signal. In this device, a first encoding section (115) subjects an input signal (S11) to audio encoding processing of the CELP method and outputs the obtained first encoded information (S12) to a parameter decoding section (120). The parameter decoding section (120) acquires a first quantization LSP code (L1), a first adaptive excitation lag code (A1), and the like from the first encoded information (S12), obtains a first parameter group (S13) from these codes, and outputs it to a second encoding section (130). The second encoding section (130) subjects the input signal (S11) to a second encoding processing by using the first parameter group (S13) and obtains second encoded information (S14). A multiplexing section (154) multiplexes the first encoded information (S12) with the second encoded information (S14) and outputs them via a transmission path N to a decoding apparatus (150).