Disclosed is a decoding device and others capable of flexibly calculating high-band spectrum data with a high accuracy in accordance with an encoding band selected by an upper-node layer of the encoding side. In this device: a first layer decoding unit (202) decodes first layer encoded information to generate a first layer decoded signal; a second layer decoding unit (204) decodes second layer encoded information to generate a second layer decoded signal; a spectrum decoding unit (205) performs a band extension process by using the second layer decoded signal and the first layer decoded signal up-sampled in an up-sampling unit (203) so as to generate a all-band decoded signal; and a switch (206) outputs the first layer decoded signal or the all-band decoded signal according to the control information generated in a control unit (201).