If K=4N, wherein K is a number of subbands and N is a decimation ratio, an analysis filter process unit 21 is used to perform an analysis filter process for every N samples of real-valued input data and output K samples of real-valued data. A GDFT/SSB modulation batch process unit (81) performs a GDFT process and an SSB modulation process on the outputted data by using a real-valued matrix calculation using a (K/2)×K real-valued matrix to output 1 sample×(K/2) channel of real-valued subbands data. Moreover, an SSB demodulation/inverse GDFT batch process unit (82) performs an SSB demodulation process and an inverse GDFT process on 1 sample×(K/2) channel of real-valued subbands data by a real-valued matrix calculation using a K×(K/2) real-valued matrix and outputs K samples of real-valued data. The outputted data is subjected to a synthesis filter process by a synthesis filter process unit (24) to output N samples of real-valued data.