Provided is a moving image encoding device including an encoding unit which includes: a local decoding image signal generating unit; a filtering unit; and a control unit configured to divide a screen of the local decoding image signal, in a horizontal or a vertical direction, into a first area serving as the overlapping boundary areas, a second area adjacent to the first area, and other areas, to encode the first area of the first small image and the second area of the second small image with a same encoding parameter, to encode the second area of the first small image and the first area of the second small image with a same encoding parameter, and to perform orthogonal transform on the second area of the first small image and the first area of the second small image in the unit of the orthogonal transform block of the second size.