To provide an image processing apparatus, an image processing method and a program that can decrease the frequency at which the object is externally referenced at the time of drawing and improve the drawing efficiency by suitably adjusting the bandwidth so that each element block of a structured document data may be included in one band. Therefore, the image processing apparatus scans the page of the structured document data in dividing the structured document data having plural element blocks into plural bands. The number of element blocks where an object to be externally referenced on the scanned line is arranged is detected. And the line at which the detected number of element blocks is decrease is set up as a divided line of the structured document data.