A down-sampler 101 down-samples the sampling rate of an input signal from
sampling rate FH to sampling rate FL. A base layer coder 102 encodes the
sampling rate FL acoustic signal. A local decoder 103 decodes coding
information output from base layer coder 102. An up-sampler 104 raises
the sampling rate of the decoded signal to FH. A subtracter 106 subtracts
the decoded signal from the sampling rate FH acoustic signal. An
enhancement layer coder 107 encodes the signal output from subtracter 106
using a decoding result parameter output from local decoder 103.