An image processing apparatus divides data related to an image into bit-planes and performs a coding process on data of each of the bit-planes. The image processing apparatus includes a multi-layer generation part that divides codes obtained by the coding process into a plurality of layers sequentially from the codes corresponding to higher bit-planes such that the amount of the codes of each of the layers is equal to or less than a predetermined value. A code generation part generates coded data in units of the codes divided into the layers by the multi-layer generation part.