The apparatus includes: orthogonal transforming means for orthogonally transforming an input video signal for each element block, quantizing means for quantizing each obtained transformation coefficient using a quantization parameter; coding means for coding the quantization parameter; decoded picture generating means for generating a reference picture signal for a motion compensation prediction from the quantized results of the quantizing means; filtering means for filtering the obtained reference picture signal at a strength corresponding to the quantization parameter when a non-zero effective transformation coefficient is present with respect to the element block; and controlling means for controlling at least anyone of transformation coefficients to be not zero, when all of the transformation coefficients are zero. This allows, even when all of the quantized results of the transformation coefficients of the element blocks are zero, coding of quantization parameter of current element block and control of filtering strength.