The present technique relates to an image processing device and an image processing method for realizing accurate depth image warping operations on the receiving end when depth images with reduced resolutions are transmitted. A partial resolution converting unit reduces resolutions of parallax images of auxiliary images. A partial conversion information generating unit generates partial conversion information. The parallax images having the resolutions reduced by the partial resolution converting unit and the partial conversion information generated by the partial conversion information generating unit are transmitted to a decoding device. The present technique can be applied to encoding devices that encode glasses-free 3D images, for example.