The transformation skip controller 44 performs the transformation skip process with respect to TUs for which the transformation skip mode is set. In the transformation skip process, the orthogonal transformation process is skipped and the residual data are output to the quantization section 24. The transformation skip controller 44 controls the orthogonal transformation section 23 to output the transform coefficient after the orthogonal transformation process to the quantization section 24 with respect to other TUs for which the transformation skip mode is not set. Furthermore, with respect to TUs for which the transformation skip mode is set, the transformation skip controller 44 outputs the dequantized data (corresponding to residual data) obtained by the dequantization section 31 to the operator 33 without the inverse orthogonal transformation section 2 performing an inverse orthogonal transformation on them. Moreover, with respect to the other TUs, the transformation skip controller 44 causes the inverse orthogonal transformation section 2 to perform an inverse orthogonal transformation on the dequantized data (corresponding to the transform coefficient) obtained by the dequantization section 31, and output the inverse orthogonal transform data to the operator 33. Incidentally, in the transformation skip process, the transformation skip controller 44 performs a bit shift process such that the norm of the transformation skip coefficient (corresponding to residual data) after the transformation skip process matches the norm of the transform coefficient. In this case, in addition, the transformation skip controller 44 processes the residual data obtained by the dequantization by the dequantization section 31 according to a process inverse to the bit shift process that causes the norm of the transformation skip coefficient to match the normal of the transform coefficient, and outputs the processed residual data to the operator 33. Moreover, the transformation skip controller 44 generates transformation skip information that represents information relating to TUs in which the transformation skip mode is set in an LCU (corresponding to a CTU), and outputs the generated transformation skip information to the adaptive offset filter 35.