An image processing apparatus comprising: a corrected image generation unit that performs distortion correction by inputting an image captured with a camera having a wide-angle lens and generates a corrected image; a vertical object inclination calculation unit that calculates an inclination of a vertical object in a real world in the corrected image; a camera depression angle deviation calculation unit that calculates a deviation angle of a camera depression angle of the camera on a basis of the inclination of the vertical object; an object distance calculation image generation unit that generates an object distance calculation image in consideration of a camera depression angle deviation angle of the camera; and an object distance calculation unit that calculates a distance of an object included in the image captured with the camera with reference to the object distance calculation image; characterized in that the object distance calculation image generation unit generates an overhead image reflecting a position in a real world as an object distance calculation image; wherein, in a case where the camera depression angle deviation angle of the camera is equal to or less than a specified threshold, the object distance calculation image generation unit generates the object distance calculation image by using overhead image generation mapping data for generating an overhead image from an image captured with a camera attached at a normal attachment angle; and wherein, in a case where the camera depression angle deviation angle of the camera is not equal to or less than a specified threshold, the object distance calculation image generation unit generates the object distance calculation image by using overhead image generation mapping data in consideration of the camera depression angle deviation of the camera. a corrected image generation unit that performs distortion correction by inputting an image captured with a camera having a wide-angle lens and generates a corrected image; a vertical object inclination calculation unit that calculates an inclination of a vertical object in a real world in the corrected image; a camera depression angle deviation calculation unit that calculates a deviation angle of a camera depression angle of the camera on a basis of the inclination of the vertical object; an object distance calculation image generation unit that generates an object distance calculation image in consideration of a camera depression angle deviation angle of the camera; and an object distance calculation unit that calculates a distance of an object included in the image captured with the camera with reference to the object distance calculation image; characterized in that the object distance calculation image generation unit generates an overhead image reflecting a position in a real world as an object distance calculation image; wherein, in a case where the camera depression angle deviation angle of the camera is equal to or less than a specified threshold, the object distance calculation image generation unit generates the object distance calculation image by using overhead image generation mapping data for generating an overhead image from an image captured with a camera attached at a normal attachment angle; and wherein, in a case where the camera depression angle deviation angle of the camera is not equal to or less than a specified threshold, the object distance calculation image generation unit generates the object distance calculation image by using overhead image generation mapping data in consideration of the camera depression angle deviation of the camera.