Encoding device, decoding device and program that encode or decode each target block by dividing an image that includes three or more components

A decoding device that decodes each decoding-target block generated by dividing an image that includes three or more components including a first component, a second component, and a third component, the decoding device comprising:

• an entropy decoder configured to decode, for each of the components, quantized transform coefficients in the decoding-target block from a bit stream;
• a predictor configured to generate, for each of the components, a prediction block corresponding to the decoding-target block;
• an inverse quantization controller configured to determine a scaling list to be used in an inverse quantization process;
• an inverse quantizer configured to generate transform coefficients by performing the inverse quantization process on the quantized transform coefficients by using the determined scaling list;
• an inverse transformer configured to generate a prediction residual by performing an inverse transform process on the transform coefficients;
• a color space inverse transformer configured to perform a color space inverse transform process on the prediction residual;
• and
• a combiner configured to generate a decoded block by combining the prediction residual and the prediction block, wherein
• the entropy decoder is configured to acquire a sequence parameter set including information indicating whether or not operation of determining the scaling list based on the color space inverse transform process is performed.