An image processing apparatus which creates and delivers an image file whose layer can be managed comprises a first image data acquisition unit which acquires first image data, a second image data acquisition unit which acquires second image data, receiving unit for receiving a delivery destination of the created image file, a determination unit which determines whether the first image data and the second image data are stored in the same layer or the different layers, depending on the delivery destination received by the receiving unit, an image file creation unit which creates the image file in which the first image data and the second image data are stored in the same layer or the different layers, based on a result of the determination of the determination unit, and transmitting unit for transmitting the image file to the delivery destination received by the receiving unit.