An image processing apparatus of the present invention receives a luminance signal indicating luminance or an amount of brightness and input signals indicating a plurality of color differences, and it includes: a signal generator generating a signal Z depending on the input signals indicating the plural color differences; a gain generator generating a transformation gain k(Z) by using the signal Z; and a tone transformation unit which multiplies the luminance signal by the transformation gain k(Z) to calculate a luminance signal after tone transformation.

 
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