A decoding apparatus includes a state variable calculation unit which calculates a second state variable based on a first context variable and a first state variable which are stored in a first memory unit and a second memory unit, respectively, and determines a selection signal representing a symbol as a result of arithmetic decoding processing. A context variable calculation unit calculates a second context variable based on the first context variable and the selection signal and updates the first memory unit. A re-normalization unit calculates a third state variable by using the coded data and the second state variable and updates the second memory unit. The state variable calculation unit outputs the determined selection signal that is usable in processing of a succeeding step without waiting for the operations of the context variable calculation unit and the re-normalization unit.