Even in a case where there are a plurality of syntax elements, the invention reduces influence of the number of syntax elements and realizes high-speed encoding. An apparatus comprises N number of codes generation units arranged in parallel, which are configured to generate codes, including one or more codes, based on a transform coefficient; N number of first code concatenation units arranged in parallel, each of which is configured to concatenate the codes, respectively generated by the N number of codes generation units, for generating a code stream; N number of storage units arranged in parallel, each of which is configured to store the N number of code streams inputted from the N number of first code concatenation units; and a second code concatenation unit configured to read each of the code streams, which are stored in the N number of storage units, and concatenate the read code streams.