Abstract: The present invention enables a circuit configuration to be simplified. An image encoding device (100) receives an input image (91) that is line-scanned in units of MBs as scan blocks, each constituted by a plurality of 4×4 blocks, while being scanned in units of 4×4 blocks as encoding blocks, each constituted by a plurality of pixels. The image encoding device (100) selects a VLC (variable length) table corresponding to a table selection index nC, which is an average value of the numbers nB and nA of nonzero coefficients as encoding values on which variable-length encoding is performed in upper-adjoining and left-adjoining 4×4 blocks of a 4×4 block as an encoding target in quantization coefficients as encoding target data based on the input image (91).