The device for encoding a Bayer pattern image includes a two-dimensional high-pass filtering means for calculating a GH coefficient which is a high-pass component corresponding to a space coordinate of a G1 pixel, from the value of the G1 pixel and the values of four G0 pixels in the neighborhood of the G1 pixel; a two-dimensional low-pass filtering means for calculating a GL coefficient which is a low-pass component corresponding to a space coordinate of a G0 pixel, from the value of the G0 pixel and the values of four GH coefficients in the neighborhood of the G0 pixel; a first encoding means for encoding a two-dimensional signal including the GH coefficient; and a second encoding means for encoding a two-dimensional signal including the GL coefficient.