Image processing device comprises a maximum luminance setting unit that associates a maximum luminance value included in a corresponding area of a luminance image with each of a plurality of areas obtained by classifying a display area of a second liquid crystal panel into multiple areas to include an overlapping area overlapping a plurality of first pixels of a first liquid crystal panel for one pixel, an order setting unit that sets the order of the plurality of areas in descending order of maximum luminance values, and a transmittance setting unit that sets the transmittance of the pixel of interest based on the maximum luminance value are provided. The transmittance setting unit sets the transmittance of the pixel of interest based on a transmittance coefficient indicating a proportion at which each of the plurality of first pixels overlapping the overlapping area influences the overlapping area with transmitted light.