A encoding apparatus decomposes an original image into M (M is an integer and M>2) uniform subbands, and encodes the decomposed signals by using an embedded type entropy encoding method. A decoding apparatus receives the coded data encoded by the encoding apparatus, extracts N signals from the coded data from a low frequency component side in decomposed signals, decodes the N signals by using an entropy decoding method, and synthesizes the N decoded signals to obtain a decoded image of a resolution of N/M times (M and N are integers, and 1≦N≦M and M>2) that of an original image.