An image conversion apparatus adapted to convert a coded picture that includes a slice including an integer number of rectangular areas each including a collection of one or more rows of blocks, the blocks being derived from dividing an image into blocks of a predetermined size, is provided. The apparatus converts the coded picture so as to reconfigure a relationship between the slice and the rectangular areas included in the coded picture, when a slice boundary and a rectangular area boundary in the coded picture are equal in terms of whether to apply a loop filter and converts the coded picture so as not to change the relationship between the slice and the rectangular areas included in the coded picture when the slice boundary and the rectangular area boundary in the coded picture are not equal in terms of whether to apply a loop filter.