We propose a design method for a two-channel perfect reconstruction FIR filter banks employing linear-phase filters. This type of filter bank is especially important in splitting image signals into frequency bands for subband image cording. Because in such an application, it is necessary to use the combination of linear-phase filters and symmetric image signal, namely linear phase signal to avoid the increase in image size caused by filtering. In this paper, first we summarize the design conditions for two-channel filter banks. Next, we show that the design problem is reduced to a very simple linear equation, by using a half-band filter as a lowpass filter. Also the proposed method is available to lead filters with fewer complexity, which enable us to use simple arithmetic operations. For subband coding, the property is important because it reduces hardware complexity.