An image transformation method to be implemented by a computer carries out an image transformation process, by transforming a picked up image that is picked up by a pickup unit having an optical axis tilted by an arbitrary angle with respect to a reference plane into an image substantially equivalent to a picked up image that is picked up by the pickup unit in a state where the optical axis of the pickup unit is perpendicular to the reference plane, and substituting luminance values of coordinates before the transformation as luminance values corresponding to coordinate values after the transformation.