Disclosed is an encoding device that improves the quality of a decoded signal in a hierarchical coding (scalable coding) method, wherein a band to be quantized is selected for every level (layer). The encoding device (101) is equipped with a second layer encoding unit (205) that selects a first band to be quantized of a first input signal from among a plurality of sub-bands, and that generates second layer encoding information containing first band information of said band; a second layer decoding unit (206) that generates a first decoded signal using the second layer encoding information; an addition unit (207) that generates a second input signal using the first input signal and the first decoded signal; and a third layer encoding unit (208) that selects a second band to be quantized of the second input signal using the first decoded signal, and that generates third layer encoding information.