An encoder: includes circuitry, and memory coupled to the circuitry; stores a first parameter into a bitstream, the first parameter indicating whether a syntax element related to a chroma tool offset is present in the bitstream; when the first parameter indicates that the syntax element is present in the bitstream, (i) stores, in the bitstream, one or more second parameters that are used in deblocking filtering for a chroma sample of a current image, in addition to the syntax element, (ii) performs the deblocking filtering using the one or more second parameters, and (iii) encodes the current image; and when the first parameter indicates that the syntax element is not present in the bitstream, encodes the current image without storing the one or more second parameters into the bitstream.