There is provided an image processing apparatus that includes an ML3D model generation section, which are applicable to a home server that generates a display image of a predetermined viewpoint from an omnidirectional image or the like. The ML3D model generation section receives transmission information in which auxiliary information is added to at least one of texture information of a first layer, depth information of the first layer, texture information of a second layer or depth information of the second layer, and executes predetermined image processing using the auxiliary information for at least one of the texture information of the first layer, the depth information of the first layer, the texture information of the second layer or the depth information of the second layer.