Moving picture motion compensation coding/decoding predicts a motion vector in a coding block from a motion vector of the adjacent position and codes a differential motion vector calculated from the motion vector to be coded and its prediction motion vector. The coding is performed by switching the coding accuracy between a coding accuracy of the differential motion vector (1) and a coding accuracy of the prediction motion vector and the coding motion vector (2) for each block. Moreover, when decoding the motion vector from the differential motion vector coded by the aforementioned coding, a reversed processing with respect to the coding is performed.