An encoder includes circuitry and memory coupled to the circuitry. The circuitry: executes a second process of applying a second filter to the first image to generate a second image, not holding the second image as a reference image, holding the first image as a reference image, and displaying the second image; writes coefficients of each of one or more filter candidates that are candidates for the second filter into a bitstream, wherein the coefficients are included in a first storage location when written into the bitstream; and writes a parameter that specifies, for each image, one of the one or more filter candidates as the second filter into the bitstream, wherein the parameter is included in a second storage location when written into the bitstream, and the second storage location is different from the first storage location.