An encoder includes circuitry and memory coupled to the circuitry. In operation, the circuitry: performs quantization on a plurality of transform coefficients of a current block to be encoded, using a quantization matrix when orthogonal transform is performed on the current block and secondary transform is not performed on the current block; and performs quantization on the plurality of transform coefficients of the current block without using the quantization matrix when orthogonal transform is not performed on the current block and when both orthogonal transform and secondary transform are performed on the current block.