In EBCOT, the context modeling process takes excessive calculation time and this paper proposed a method to reduce this calculation time. That is, if the finest resolution coefficient is less than a pre-defined transfer factor the coefficient and its descendents skip the context modeling process. There is a trade-off relationship between the calculation time and the image quality or the amount of output data such that as this threshold value increases, the calculation time and the amount of output data decreases, but the image degradation increases. The experimental results showed that in this range the resulting reduction rate in calculation time was from 3% to 64% in average, the reduction rate in output data was from 32% to 73% in average.