To enhance the coding efficiency by utilizing correlation of frames as to each band component signal of an image signal divided into plural frequency bands.

A band split filter 10 divides an input image signal 100 into four band component signals. A 1st coding circuit 20 detects a motion vector from a band component signal 11 at a lowest frequency band and applies motion compensation prediction coding to the signal. A 2nd coding circuit 104 receives a motion vector as a result of the motion compensation and applies inter-frame coding or in-frame coding to band component signals 12, 13 including other high frequency bands in response to the motion vector 14. A 3rd coding circuit 30 applies in-frame coding to the band component signal 14 at the highest frequency band. Since the inter-frame coding is applied to the band component signals 12, 13 including the high frequency band, the correlation between frames is utilized, the generated code information quantity is small and the image quality of the decoded image is improved.