An encoder which codes a moving picture includes: a processor; and a memory, wherein the processor, using the memory: subtracts a prediction image of an image included in the moving picture from the image so as to derive a prediction error; sequentially selects a plurality of transform basis candidates; derives an evaluation value of a transform basis candidate selected; compares the evaluation value with a threshold value; based on a result of the comparison, skips selection of one or more transform basis candidates that have not been selected; determines the transform basis from one or more transform basis candidates selected; performs the transform of the prediction error, using the transform basis; quantizes a result of the transform; and codes a result of the quantization as data of the image.