A video coding device comprising: orthogonal transform means for orthogonally transforming an image block to calculate orthogonal transform coefficients; quantization means for quantizing the orthogonal transform coefficients for generating coefficient levels corresponding to the quantized orthogonal transform coefficients; and entropy coding means for entropy-encoding location information indicating the locations of all significant coefficient levels among the coefficient levels, and then entropy-encoding value information indicative of the value of each of the significant coefficient levels to output a bitstream, wherein a significant coefficient level is a coefficient level having a non-zero value; wherein the quantization means comprises: number of value information bits calculating means for calculating, for each significant coefficient level, a number R value of value information bits of the significant coefficient level, and number of location information bits calculating means for calculating, for each significant coefficient level, a number R locate of bits of location information of the significant coefficient level, wherein, if a non-zero coefficient level has already been output in the image block, the value of R locate is set to zero, otherwise, the value of R locate is set to a sum of a number of bits indicative of a location of a first significant coefficient level in order of transmission, and a number of bits of information indicative of the presence or absence of a significant coefficient level in each of subsequent locations to the location of the first significant coefficient level up to the location (0,0) in the image block, and high-cost coefficient level detection/removal means for changing the significant coefficient level to 0 when the number of location information bits and the number of value information bits meet a predetermined condition, and wherein the predetermined condition is that the number of location information bits is larger than the number of value information bits. orthogonal transform means for orthogonally transforming an image block to calculate orthogonal transform coefficients; quantization means for quantizing the orthogonal transform coefficients for generating coefficient levels corresponding to the quantized orthogonal transform coefficients; and entropy coding means for entropy-encoding location information indicating the locations of all significant coefficient levels among the coefficient levels, and then entropy-encoding value information indicative of the value of each of the significant coefficient levels to output a bitstream, wherein a significant coefficient level is a coefficient level having a non-zero value; wherein the quantization means comprises: number of value information bits calculating means for calculating, for each significant coefficient level, a number R value of value information bits of the significant coefficient level, and number of location information bits calculating means for calculating, for each significant coefficient level, a number R locate of bits of location information of the significant coefficient level, number of value information bits calculating means for calculating, for each significant coefficient level, a number R value of value information bits of the significant coefficient level, and number of location information bits calculating means for calculating, for each significant coefficient level, a number R locate of bits of location information of the significant coefficient level, wherein, if a non-zero coefficient level has already been output in the image block, the value of R locate is set to zero, otherwise, the value of R locate is set to a sum of a number of bits indicative of a location of a first significant coefficient level in order of transmission, and a number of bits of information indicative of the presence or absence of a significant coefficient level in each of subsequent locations to the location of the first significant coefficient level up to the location (0,0) in the image block, and high-cost coefficient level detection/removal means for changing the significant coefficient level to 0 when the number of location information bits and the number of value information bits meet a predetermined condition, and wherein the predetermined condition is that the number of location information bits is larger than the number of value information bits.