A parallel processing starting unit 3 that partitions an inputted image into tiles each having a predetermined size, and distributes tiles obtained through the partitioning, and N tile encoding units 5-1 to 5-N each of that carries out a prediction difference encoding process on a tile distributed thereto by the parallel processing starting unit 3 to generate a local decoded image are disposed, and each of N tile loop filter units 7-1 to 7-N determines a filter per tile suitable for a filtering process on the local decoded image generated by the corresponding one of the tile encoding units 5-1 to 5-N, and carries out the filtering process on the local decoded image by using the filter.