Disclosed is an encoding device, wherein the energy information of a given layer is efficiently encoded using a scalable encoding method in which the band to be encoded is selected in each layer, and the quality of decoded signals can be enhanced. An encoding device (101) is equipped with: a second layer encoding unit (205) which generates a second layer encoded information included in which is the first band information of said band; a second layer decoding unit (206) which generates a first decoding signal by using the second layer encoded information; an adding unit (207) which generates a second input signal by using the first decoding signal; and a third layer encoding unit (208) which generates a third layer encoded information included in which is a second band information obtained by selecting a second band to be quantized in the second input signal, and a corrected gain (energy information).