In image encoding, to raise the degree of concentration of coefficient energy (concentrate the transform coefficients at low frequencies), there is disclosed the application of a secondary transform different from a primary transform to the transform coefficients after the primary transform. Since the transform coefficients after multiple transforms are applied may be transformed to a different domain than the frequency domain with respect to the original image characteristics, bandwidth control using a scaling list for the frequency domain (quantization matrix) is affected. It is an object to provide a mechanism enabling bandwidth control using a scaling list. The present invention provides an image processing apparatus including a process control section that controls a scaling list process based on transform information related to a transform applied to a processing target block (information indicating whether or not a predetermined transform has been applied, information indicating the number of transforms, etc.).