Abstract: An encoding apparatus is disclosed which puts picture data into encoded data formed by a plurality of layers conforming to a predetermined standard by use of a hypothetical buffer, the encoding apparatus including: an analysis section configured to calculate an access unit occupancy of the hypothetical buffer for each of the layers in order to determine whether constraints on the hypothetical buffer are met; and an encoding section configured to put the picture data into encoded data in compliance with the predetermined standard on the basis of a result of the analysis; wherein, if the constraint in a second layer is considered to be met provided the constraint on the hypothetical buffer in a first layer is met, then the analysis section calculates the access unit occupancy only for the first layer in order to determine whether the constraints on the hypothetical buffer are met.