A moving picture coding apparatus that codes an input image, the apparatus comprising: a binarizer (140;301) adapted to convert a non-binary signal indicating a value of a first parameter (sao_type_idx) into a first binary signal, the first parameter (sao_type_idx) identifying a type of a sample offset process to be applied to a reconstructed image corresponding to the input image; and an arithmetic coder (150;302) adapted (i) to code a first portion of the first binary signal through context-adaptive arithmetic coding, and (ii) to code a second portion of the first binary signal through the bypass arithmetic coding when the first binary signal includes the second portion subsequent to the first portion; wherein the binarizer (140;310) is further adapted to convert at least one of a value of a second parameter and a value of a third parameter into a second binary signal, the second parameter identifying an intra prediction mode, the third parameter identifying a candidate to be used for inter prediction from a list of candidates each including at least one motion vector; and the arithmetic coder (150;302) is further adapted (iii) to code a first portion of the second binary signal through the context-adaptive arithmetic coding; and (iv) to code a second portion of the second binary signal through the bypass arithmetic coding when the second binary signal includes the second portion subsequent to the first portion; wherein a bit length of the first portion of the first binary signal is set to be identical to a bit length of the first portion of the second binary signal; the first portion of the first binary signal is composed of a first bit of the first binary signal; the second portion of the first binary signal is composed of the remaining bits of the first binary signal; the second portion of the second binary signal is composed of the remaining bits of the second binary signal; the first portion of the first binary signal indicates whether or not the sample offset process is to be applied to the reconstructed image; and the second portion of the first binary signal is one bit and indicates whether a band offset process or an edge offset process is applied to the reconstructed image. a binarizer (140;301) adapted to convert a non-binary signal indicating a value of a first parameter (sao_type_idx) into a first binary signal, the first parameter (sao_type_idx) identifying a type of a sample offset process to be applied to a reconstructed image corresponding to the input image; and an arithmetic coder (150;302) adapted (i) to code a first portion of the first binary signal through context-adaptive arithmetic coding, and (ii) to code a second portion of the first binary signal through the bypass arithmetic coding when the first binary signal includes the second portion subsequent to the first portion; wherein the binarizer (140;310) is further adapted to convert at least one of a value of a second parameter and a value of a third parameter into a second binary signal, the second parameter identifying an intra prediction mode, the third parameter identifying a candidate to be used for inter prediction from a list of candidates each including at least one motion vector; and the arithmetic coder (150;302) is further adapted (iii) to code a first portion of the second binary signal through the context-adaptive arithmetic coding; and (iv) to code a second portion of the second binary signal through the bypass arithmetic coding when the second binary signal includes the second portion subsequent to the first portion; wherein a bit length of the first portion of the first binary signal is set to be identical to a bit length of the first portion of the second binary signal; the first portion of the first binary signal is composed of a first bit of the first binary signal; the second portion of the first binary signal is composed of the remaining bits of the first binary signal; the second portion of the second binary signal is composed of the remaining bits of the second binary signal; the first portion of the first binary signal indicates whether or not the sample offset process is to be applied to the reconstructed image; and the second portion of the first binary signal is one bit and indicates whether a band offset process or an edge offset process is applied to the reconstructed image.