Encoder, decoder, encoding method, and decoding method

An encoder comprising:

• circuitry;
• and
• memory coupled to the circuitry, wherein
• 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 for the current block, wherein a first syntax used for the first type of residual coding is different from a second syntax used for the second type of residual coding,
• when a number of Context-based Adaptive Binary Arithmetic Coding (CABAC) processes is within an allowable range, the circuitry:
• encodes a plurality of coefficient information flags by CABAC, each of the plurality of coefficient information flags relating to a coefficient included in the current block;
• and
• when the number of CABAC processes is not within the allowable range, the circuitry:
• skips the encoding of the plurality of coefficient information flags;
• and
• the circuitry encodes a remainder value of the coefficient with Golomb-Rice code when the plurality of 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 plurality of coefficient information flags are partially different between the first type of residual coding and the second type of residual coding.