A conventional coding method has a problem that, for frame-by-frame reverse playback, data must be once decoded in a forward direction and thus a larger volume of data must be processed and a larger volume of memory is required. By recoding a forward predicted picture and a backward predicted picture for a frame in a bit stream, the bit stream can be played back reversely frame by frame easily. By the use of this method for multi-viewpoint video coding, a device that can play back pictures while varying the viewpoint in real time is realized.