A transcoding device has been disclosed, which reduces the influence of an error even if the error has occurred in a decode image before re-encoding (transcoding). The transcoding device includes a decoder that decodes image data encoded in a first format and a transcoder that re-encodes image data supplied from the decoder into a second format, wherein the decoder calculates and outputs an amount of decode errors at the time of decoding and a transcoder 3 outputs re-encoded image data as it is or outputs it after replacement with skip data.