The invention is used in multilayer coding to increase encoding efficiency by re-using, among layers, a parameter pertaining to quantization. The invention provides an image processing device which is provided with: a control unit that, on the basis of a first quantization parameter offset set to the color difference component of a first layer, sets a second quantization parameter offset for the color difference component of a second layer decoded while referring to the first layer; and an inverse quantization unit that performs inverse quantization on transform coefficient data for the color difference component of the second layer by means of a quantization parameter calculated using the second quantization parameter offset set by the control unit.