1. An arithmetic decoding device for arithmetically decoding coded data of a transform coefficient obtained by performing a frequency transform on a target image for each unit region, comprising: syntax decoding circuitry that decodes a first syntax element and a second syntax element that indicate the transform coefficient; wherein the first syntax element is decoded by using arithmetic decoding with a context or arithmetic decoding without a context, the second syntax element is decoded without a context, and the syntax decoding circuitry performs decoding that at least includes both: (i) not decoding the first syntax element and decoding the second syntax element, and (ii) decoding the first syntax element and the second syntax element.