Slice coding allocation method, apparatus and circuit

A coding apparatus is for performing a deblocking filter process by dividing input moving image data into frames, and coding the moving image data by dividing the frames into macroblock lines and by shifting and changing, for each frame, a refresh area in which an amount of coding information allocated to a specific macroblock line is larger than that of another macroblock line. The coding apparatus includes a determining unit that determines that a refresh area in a current frame as well as a macroblock line in the current frame corresponding to a macroblock line that will become a refresh area in a frame being subsequently subjected to the coding process becomes a next refresh area. The coding apparatus includes a coding unit that codes the refresh area and the next refresh area by allocating a larger amount of coding information than an amount allocated to the other macroblock line.