An image coding device for dividing difference information between an image to be coded and an image to be predicted into a plurality of sub-blocks, and coding the divided sub-blocks in a predetermined order, wherein a significant sub-block information coding control unit (708) and a calculation coding unit (701) code significant sub-block information indicating whether or not all of the values of difference coefficients belonging to the sub-block are zero. A significant coefficient information coding control unit (706) and the calculation coding unit (701) code significant difference coefficient information indicating whether or not the value of the difference coefficient is zero. A difference coefficient value coding control unit (707) and the calculation coding unit (701) code the value of the difference coefficient.
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