An image decoding apparatus for decoding coded data on a higher layer included in hierarchically coded data, and restores the decoded picture on the higher layer which is a target layer, comprising: a parameter set decoding unit configured to decode a parameter set which includes a scale adjustment information and an extended reference layer offset, and the parameter set decoding unit is further configured to decode the input target layer coded data to obtain inter-layer position correspondence information which represents the positional relationship between the corresponding regions on the target layer and a reference layer; and a predictive image generating unit configured to generate a predictive image through inter-layer prediction according to a decoded pixel of a picture of the reference layer, wherein the reference layer is a specific lower layer to be referred to for decoding to obtain the decoded image corresponding to the target layer, a predictive residue restoring unit configured to decode and output a predictive residue of the target layer; a decoded image generating unit configured to add the predictive image to the predictive residue, and to generate and output the decoded picture of the target layer; wherein the parameter set decoding unit is further configured to decode scale adjustment information pertaining to the reference layer, and the predictive image generating unit is further configured to derive a reference position on the reference layer corresponding to a pixel of the target layer, using an inter-layer scale and an inter-layer pixel correspondence information, wherein the inter-layer scale is derived based on the scale adjustment information, and wherein the inter-layer pixel correspondence information is included in the inter-layer position correspondence information; wherein a virtual reference layer size difference is included in the scale adjustment information, a value of the inter-layer scale derived by the predictive image generating unit is an approximate value of a ratio between a virtual reference layer correspondence region size and a virtual reference layer size, the virtual reference layer size is a sum of a reference layer picture size and the virtual reference layer size difference, the scale adjustment information further includes an extended reference layer additional offset, the virtual reference layer correspondence region size is a sum of an actual reference layer correspondence region size and the extended reference layer additional offset, and the actual reference layer correspondence region size is a sum of a target layer picture size and the extended reference layer offset. a parameter set decoding unit configured to decode a parameter set which includes a scale adjustment information and an extended reference layer offset, and the parameter set decoding unit is further configured to decode the input target layer coded data to obtain inter-layer position correspondence information which represents the positional relationship between the corresponding regions on the target layer and a reference layer; and a predictive image generating unit configured to generate a predictive image through inter-layer prediction according to a decoded pixel of a picture of the reference layer, wherein the reference layer is a specific lower layer to be referred to for decoding to obtain the decoded image corresponding to the target layer, a predictive residue restoring unit configured to decode and output a predictive residue of the target layer; a decoded image generating unit configured to add the predictive image to the predictive residue, and to generate and output the decoded picture of the target layer; wherein the parameter set decoding unit is further configured to decode scale adjustment information pertaining to the reference layer, and the predictive image generating unit is further configured to derive a reference position on the reference layer corresponding to a pixel of the target layer, using an inter-layer scale and an inter-layer pixel correspondence information, wherein the inter-layer scale is derived based on the scale adjustment information, and wherein the inter-layer pixel correspondence information is included in the inter-layer position correspondence information; wherein a virtual reference layer size difference is included in the scale adjustment information, a value of the inter-layer scale derived by the predictive image generating unit is an approximate value of a ratio between a virtual reference layer correspondence region size and a virtual reference layer size, the virtual reference layer size is a sum of a reference layer picture size and the virtual reference layer size difference, the scale adjustment information further includes an extended reference layer additional offset, the virtual reference layer correspondence region size is a sum of an actual reference layer correspondence region size and the extended reference layer additional offset, and the actual reference layer correspondence region size is a sum of a target layer picture size and the extended reference layer offset.