Provided are a depth image obtaining section that obtains a depth image from the same viewpoint as in the input image, a layer section that separates the input image into a foreground image and a background image as layered images using depth information of the depth image, a coding section that encodes the foreground image, a background sprite generating section that generates a background sprite image from the background image, and a sprite coding section that encodes the background sprite image. The depth image from the same viewpoint as in the input image is obtained in the depth image obtaining section, the input image is separated into a foreground image and a background image as layered images using the depth information, and based on the separated background image, a background sprite image is generated.