A scalable decoder capable of preventing degradation of the quality of the decoded signal in a disappeared data interpolation in band scalable coding. A core layer decoding section (101) acquires a core layer decoded signal and narrow band spectrum information by decoding. A narrow band spectrum slope computing section (103) computes the slope of an attenuation line of a narrow band spectrum from the narrow band spectrum information. An extended layer disappearance detection section (104) detects whether extended layer coded data has disappeared or not. An extended layer decoding section (105) normally decodes the extended layer coded data. If the extended layer disappears, a parameter required for decoding is interpolated and synthesizes an interpolation decoded signal by the interpolated parameter. The gain of the interpolated data is controlled according to the results of the computation, by the narrow band spectrum slope computing section (103).