Encoding method, encoding device and program

PROBLEM TO BE SOLVED: To provide an encoding method, an encoding device and a program than can reduce the processing amount.SOLUTION: An encoding method for encoding one or more units contained in a picture comprises a first flag generation step (S221) for generating a first flag indicating whether a timing at which a virtual decoder reads out encoded data from a buffer for storing the encoded data is set on a unit basis, a second flag generation step (S222) for generating a second flag indicating whether a read-out timing interval of the plural units is fixed or arbitrary when the timing is set on a unit basis, and a bit stream generation step (S223) for generating an encoded bit stream containing the encoded data and the first flag. When the first flag indicates that the read-out timing is set on a unit basis, the encoded bit stream contains the second flag.SELECTED DRAWING: Figure 16