A sequence of integer values is encoded and decoded with a number of bits of a decimal value substantially assigned per sample or/and with a smaller memory amount or calculation processing amount than in the prior art. The encoder receives the sequence of integer values as input and outputs an integer code corresponding to the sequence of integer values. An integer transformer (11) obtains one integer value (transformed integer) through algebraically-representable bijective transformation for each of a plurality of sets of integer values included in the inputted sequence of integer values. An integer encoder (12) encodes the transformed integer to thereby obtain an integer code.