The present disclosure provides an image processing apparatus to be newly improved that can easily generate contents having three-dimensional images. The image processing apparatus generates a plurality of plane images and sets the virtual distances of a depth direction to the plurality of generated plane images, respectively. The image processing apparatus converts the plurality of plane images into a three-dimensional image where the space positions of objects of the plurality of plane images are set, on the basis of the virtual distances set to the plurality of generated plane images, and obtains data of the three-dimensional image. In addition, the image processing apparatus displays an editing screen that generates the plurality of plane images. The editing screen displays the plurality of plane images individually or to be overlapped and displays the plane images by providing tabs to the plane images, respectively.