We have investigated the dependence of coda Q (QC) on frequency and lapse time using the data observed at short hypocentral distances (1-23 km) over a wide frequency range (1-64 Hz). QC was determined by applying a single isotropic scattering model to the bandpass-filtered seismograms from aftershocks of the 1984 Western Nagano Prefecture, Earthquake. QC depends on frequency, f in Hz, according to a power law, QC=Q0fn. We also found a strong dependence of QC on lapse time, in particular, for short lapse times less than 10 s. This lapse time dependence is characterized by an increase in Q0 and a decrease in n with lapse time. We interpreted this observation as indication of depth variation of QS and estimated a crustal model of one-dimensional QS structure from QC measured at various lapse times. The model exposes low QS in a surface layer and a significant increase in QS with depth in the upper 2 km of the crust. QS in the uppermost crust is compatible with that measured at a deep borehole in the Kanto Plain, central Japan. However, we cannot attribute the lapse time dependence of QC to the sole effect of depth, variation of QS, because QC calculated from the QS model shows more gradual increase than the observation. The scattering coefficient (g0) estimated from the amplitude ratio of S-and coda waves, as well as QS calculated from the energy flux model, suggest a contribution of multiple scattering to the lapse time dependence for long lapse times. For short lapse times, on the other hand, depth variation of g0, as indicated by the change in n with lapse time, is possibly responsible for the sharp increase in QC with lapse time. Thus the apparent lapse time dependence of QC is caused by a combination of depth variation of QS and g0, and multiple scattering effect.