A decoding apparatus (100) according to the present invention includes: a decoding unit (101) which decodes identification information identifying an orthogonal transform basis for inverse orthogonal transform; an orthogonal transform basis accumulation unit (110) accumulating orthogonal transform bases for inverse orthogonal transform; an orthogonal transform basis storage unit (103) storing an orthogonal transform basis for inverse transform, from among the stored orthogonal transform bases; an inverse orthogonal transform unit (112) which performs inverse orthogonal transform using the identified orthogonal transform basis; and an orthogonal transform basis transfer control unit (102) which transfers the identified orthogonal transfer basis from the orthogonal transform basis accumulation unit (110) to the orthogonal transfer basis storage unit (103) only when the identified orthogonal transform basis is not yet stored therein. With this structure, it is possible to reduce the memory bandwidth for the memory storing the orthogonal transform basis and the memory access latency.