An image coding apparatus using an encoder which places restrictions on the bit depth to codes a current image to be coded having a bit depth greater than a predetermined bit depth, and includes: a down-converter (102) which down-converts the current image into a base view image having a bit depth equal to or less than the predetermined bit depth; an MVC (multiview video coding) encoder (101) which codes the base view image and decodes the coded base view image to generate a reconstructed image; and a subtracter (103) which calculates differences between characteristics of pixel values of the pre-down-conversion current image and characteristics of the corresponding pixel values of the reconstructed image, and generates, using the calculated differences, a non-base view image having a bit depth equal to or less than the predetermined bit depth, wherein the MVC encoder (101) further codes the non-base view image.