An image processing apparatus is disclosed. The image processing apparatus includes an extraction unit to extract layer levels of each packet included in partial encoded data, an estimation unit to calculate the number of layer levels of each packet based on the extracted layer levels of each packet and estimates a greatest layer level of each packet, a writing unit to write the greatest layer level of each packet in a management table, and a formation unit to form a layer data table in which each layer has the greatest layer level. The writing unit changes the layer levels of each layer written in the management table to the layer levels of each layer included in newly received partial encoded data when the layer levels included in the newly received partial encoded data are larger than the layer levels written in the management table.