In a matrix area, a plurality of linear areas each of which extends in a tilt direction tilted relatively to row and column directions are arranged in a direction perpendicular to the tilt direction without spaces, and the plurality of linear areas are alternatively assigned to first and second element groups along an arrangement direction. One element is specified in each element group, and subsequently a process of specifying an element farthest from the specified elements is repeated, to acquire a turn-on order of dots with increase in gray level in one grayscale range and a turn-off order of dots with decrease in gray level in the remaining grayscale range, and a threshold value of each element is determined according to these orders. Thus, generated is a threshold matrix capable of reducing graininess in a halftone image with directionality in the tilt direction, and improving the reproduction of thin lines and characters.