Abstract: Provided are alternatives for improving coding efficiency when an AR-FGS technique and an FGS motion refinement technique are applied to scalable video coding. When prediction of a residual signal an FGS layer is not performed, a ? prediction signal of block related to the FGS layer is predicted in the same manner as the manner of predicting a prediction signal of a base quality layer. A scaling factor is allowed to have a non-zero value if required, and the residual signal of the FGS layer is used to determine a scaling factor of a higher FGS layer. The AR-FGS and FGS motion refinement techniques are restricted from being simultaneously used for key pictures.