An encoder includes circuitry and memory. In both of a first type of residual coding where an orthogonal transform is applied to a current block and a second type of residual coding where the orthogonal transform is skipped, wherein when a number of CABAC processes is within an allowable range, the circuitry encodes coefficient information flags by CABAC, each of the coefficient information flags relating to a coefficient included in the current block; and otherwise, the circuitry skips the encoding of the coefficient information flags; and the circuitry encodes a remainder value of the coefficient with Golomb-Rice code when the coefficient information flags are encoded; and the circuitry encodes a value of the coefficient with the Golomb-Rice code when the plurality of coefficient information flags are not encoded, wherein the coefficient information flags are partially different between the first type of residual coding and the second type of residual coding.