According to an embodiment, an image encoding apparatus includes a background control information generator, a background image generator, and an image encoder. The background control information generator generates background control information based on an input image. The background control information is used for generating a first background image from at least one first image. The background image generator generates the first background image, based on the background control information and at least one first image. The image encoder encodes the input image using the first background image to generate encoded data.