Disclosed are an encoding device and a decoding device which suppress the occurrence of pre-echo artifacts and post-echo artifacts caused by a high layer having a low temporal resolution, and which implement high subjective quality encoding and decoding. An encoding device (100) carries out scalable coding comprising a low layer, and a high layer having a lower temporal resolution than that of the low layer. A start point detection unit (or end point detection unit) (150) determines the start point (or end point) of sections of the decoded low layer signal which have audio, and when the start point (or end point) is determined, a second layer encoding unit (160) selects a bandwidth to be excluded from encoding on the basis of the spectral energy from the decoded first layer signal, excludes the selected bandwidth, and encodes an error signal.