To suitably compensate, even data coded according to a coding system, depending on previous data at decoding for the loss thereof to attain high decoding quality.

The decoder decodes coded data after inputting the data coded, according to a coding system which depends on previous data at decoding. It has a means of decoding the coded data, and a loss-compensating means, disposed on the front stage of the coding means for compensating the inputted coded data by an interpolation processing for the loss period of the coded data.