An encoder includes circuitry and memory coupled to the circuitry. In residual coding of a current block to which an orthogonal transform is not applied, when coefficient information flags relating to a coefficient in the current block are encoded, the circuitry: performs a level mapping process to transform the coefficient to a second coefficient by using a predicted value, in which the predicted value is determined based on neighboring coefficients of the coefficient within the current block; encodes second coefficient information flags by Context-based Adaptive Binary Arithmetic Coding (CABAC), each of the second coefficient information flags relating to the second coefficient; and encodes a remainder value of the coefficient with Golomb-Rice code, and when the coefficient information flags are not encoded, in operation, the circuitry: skips the level mapping process; and encodes a value of the coefficient with the Golomb-Rice code.