Abstract: A coding method comprises: transforming an input signal; quantizing a transformed output signal; and entropy coding quantized coefficients, wherein the transforming includes: generating a first transformed output signal by performing a first transform on the input signal using a first transform coefficient; and generating a second transformed output signal by performing, using a second transform coefficient, a second transform on a first partial signal which is a part of the first transformed output signal, and outputting the transformed output signal including the generated second transformed output signal and a second partial signal which is the remaining part of the first transformed output signal other than the first partial signal, and wherein, in the generating and outputting, at least one of (i) the first partial signal that is a target signal range for the second transform and (ii) the second transform coefficient is adaptively determined temporally or spatially.