Abstract:
An audio signal coding device including: a layered coding unit which codes a low-band signal which is included in an input audio signal and in a frequency band lower than a boundary frequency to generate a coded low-band signal, and codes a high-band signal in a frequency band higher than the boundary frequency to generate a coded high-band signal; and a layer boundary setting unit which sets the boundary frequency to a first frequency if a coding bitrate to be used by the layered coding unit for coding the low-band signal and the high-band signal is a first bitrate, and sets the boundary frequency to a second frequency lower than the first frequency if the coding bitrate is a second bitrate lower than the first bitrate.