A coefficient learning apparatus includes a regression coefficient calculation unit configured to obtain a tap from an image of a first signal; a regression prediction value calculation unit configured to perform a regression prediction computation; a discrimination information assigning unit configured to assign discrimination information to the pixel of interest; a discrimination coefficient calculation unit configured to obtain a tap from the image of the first signal; a discrimination prediction value calculation unit configured to perform a discrimination prediction computation; and a classification unit configured to classify each of the pixels of the image of the first signal into one of the first discrimination class and the second discrimination class. The regression coefficient calculation unit further calculates the regression coefficient using only the pixels classified as the first discrimination class and further calculates the regression coefficient using only the pixel classified as the second discrimination class.