An atlas processing unit generates atlas identification information associating a texture image that forms a reference two-dimensional image corresponding to each projection direction formed by projecting three-dimensional data from a predetermined viewpoint position in a plurality of projection directions and a complementary image for generating, from the reference two-dimensional image, a moved two-dimensional image based on a viewpoint position moved within a limited range from the predetermined viewpoint position, with a depth image corresponding to the texture image, and each piece of post decoding information for rendering each reference two-dimensional image and each moved two-dimensional image, the post decoding information including first post decoding information indicating that the first post decoding information is information of a “3DoF+” region in which the complementary image in the texture image is stored. An encoding unit encodes the texture image and the depth image to generate a texture layer and a depth layer.