Abstract: An encoder that encodes a current block in a picture includes circuitry and memory. Using the memory, the circuitry: performs a first transform on a residual signal of the current block using a first transform basis to generate first transform coefficients; and performs a second transform on the first transform coefficients using a second transform basis to generate second transform coefficients and quantizes the second transform coefficients, when the first transform basis is the same as a predetermined transform basis; and quantizes the first transform coefficients without performing the second transform, when the first transform basis is different from the predetermined transform basis.

Abstract: The invention relates to (a) a low calorie foodstuff containing, as a substitute for protein, carbohydrate and/or oil and fat, from 0.7 to 10% by weight, based on the dry weight, of dietary fibers with a size of not greater than 80 .mu.m and a retained water amount of 9 or greater, (b) an aqueous paste-like composition of from 5 to 40% by weight of from spherical to fibrous dietary fibers of not greater than 5 .mu.m of diameter or length, and (c) an aqueous paste-like composition, which contains from 5 to 40% by weight of dietary fibers, the dietary fibers being in the form of gel particles having a particle size of not greater than 80 .mu.m, as well as the production method.