An image processing apparatus comprising: a decoding section configured to decode from a portion of a slice header for an L0 reference frame a first difference from a previous value of a first version of a prediction parameter used when an image of a second layer having a different color gamut from a first layer is predicted from an image of the first layer; to decode from a portion of the slice header for an L1 reference frame a second difference from a previous value of a second version of the prediction parameter; and to decode from the slice header a control parameter, when a bit depth of the second layer is deeper than a bit depth of the first layer, indicating whether a bit shift at a time of the prediction of the image of the second layer is performed simultaneously with color gamut conversion; and a prediction section configured to select a version of the prediction parameter to be used to predict a pixel of the image of the second layer between the first version of the prediction parameter and the second version of the prediction parameter according to either a band to which a pixel value belongs, or an image region to which the pixel belongs; and to predict the pixel of the image of the second layer from the image of the first layer using the selected version of the prediction parameter calculated using the first difference or the second difference decoded by the decoding section, wherein the prediction section performs the bit shift simultaneously with the color gamut conversion when the control parameter indicates that the bit shift at the time of the prediction of the image of the second layer is performed simultaneously with the color gamut conversion, the first version of the prediction parameter is calculated using the first difference, and the second version of the prediction parameter is calculated using the second difference. a decoding section configured to decode from a portion of a slice header for an L0 reference frame a first difference from a previous value of a first version of a prediction parameter used when an image of a second layer having a different color gamut from a first layer is predicted from an image of the first layer; to decode from a portion of the slice header for an L1 reference frame a second difference from a previous value of a second version of the prediction parameter; and to decode from the slice header a control parameter, when a bit depth of the second layer is deeper than a bit depth of the first layer, indicating whether a bit shift at a time of the prediction of the image of the second layer is performed simultaneously with color gamut conversion; and a prediction section configured to select a version of the prediction parameter to be used to predict a pixel of the image of the second layer between the first version of the prediction parameter and the second version of the prediction parameter according to either a band to which a pixel value belongs, or an image region to which the pixel belongs; and to predict the pixel of the image of the second layer from the image of the first layer using the selected version of the prediction parameter calculated using the first difference or the second difference decoded by the decoding section, wherein the prediction section performs the bit shift simultaneously with the color gamut conversion when the control parameter indicates that the bit shift at the time of the prediction of the image of the second layer is performed simultaneously with the color gamut conversion, the first version of the prediction parameter is calculated using the first difference, and the second version of the prediction parameter is calculated using the second difference.