According to one embodiment, a code table generation device includes a table generation unit, a merge unit and a tree generation unit. The table generation unit generates a frequency table including symbols and frequencies of occurrence respectively associated with the symbols, based on a frequency of occurrence for each symbol of input symbols. The merge unit acquires top K symbols in descending order of the frequencies of occurrence and remaining symbols from the symbols, divides the remaining symbols into one or more symbol sets, and determines a frequency of occurrence associated with a root node of each of subtrees correspond to the respective symbol sets. The tree generation unit generates a Huffman tree using the K symbols and the root node of each of the subtrees.