A image processing apparatus transmits a codestream through a transmission path, the codestream being created from an image by dividing the image into rectangular portions and performing a discrete wavelet transform, a quantization and an entropy encoding for the respective rectangular portions of the image. The image processing apparatus comprises an error resilience inserting unit which inserts error resilience to respective code data of the rectangular portions prior to the entropy coding, and an error resilience setting unit which sets intensities of the error resilience inserted to the respective code data for the error resilience inserting unit, so that the error resilience intensities are different according to base units of the respective code data.