A signal decoding apparatus that can suppress any large unusual sounds to provide decoded signals of improved audibility even when the number of hierarchical layers to be used in the decoding process varies due to a packet loss or the like in communication utilizing a scalable encoding/decoding technique. In the signal decoding apparatus, a gain adjusting part (2308) adjusts, based on a control of a decoding control part (2301), the gain of a basic layer decoded signal outputted from a basic layer decoding part (2302). A gain adjusting part (2309) adjusts, based on a control of the decoding control part (2301), the gain of a first expansion layer decoded signal outputted from a first expansion layer decoding part (2303). A gain adjusting part (2310) adjusts, based on a control of the decoding control part (2301), the gain of a second expansion layer decoded signal outputted from a second expansion layer decoding part (2304).