A method and apparatus multiplies a past sample a time lag τ older than a current sample by a quantized multiplier ρ′ on a frame by frame basis, subtracts the multiplication result from the current sample, codes the subtraction result, and codes the time lag using a fixed-length coder if the multiplier ρ′ is smaller than 0.2 or if information about the previous frame is unavailable, or codes the time lag using a variable-length coder if ρ′ is not smaller than 0.2. A multiplier ρ is coded by a multiplier coder and the multiplier ρ′ obtained by decoding the multiplier ρ is outputted. The process is performed for each frame.