A coding method comprises a hierarchical coding step of performing hierarchical coding for data to be coded to generate first and second code sequences, each comprising a plurality of code layers; a storage control step of storing the first and second code sequences in a storage region of a code storage means having successive addresses, respectively from opposed ends of the storage region, according to priority given to the code layers; and a priority judge step of storing a code layer in either of the first and second code sequences, which code layer has the highest priority at present, prior to the other code sequence, when an overlap occurs in the storage control step. Therefore, the code layers are stored in the storage element having limited capacity with high efficiency, whereby the utilization efficiency of the storage capacity is improved.
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