A variable-length coding apparatus which receives image data block by block, and generates coded data from syntax elements. A storage unit temporarily stores the image data, while, at the same time, a first syntax element calculating unit calculates a first syntax element from the image data. A first coding unit generates coded data of the first syntax element from a value of the first syntax element. A second syntax element is calculated from the image data by a second syntax element calculating unit that reads out the image data stored in the storage unit. A second coding unit generates coded data of the second syntax element on the basis of the values of the first and second syntax elements, and a packing unit connects the coded data of the first and second syntax elements.