An image encoding apparatus is provided which realizes an encoding process at a high bit rate without degradation in image quality at boundary parts within a picture. The image encoding apparatus 1 includes: a plurality of entropy encoding sections 105 and 106 for generating bit streams by entropy-encoding intermediate data generated from syntax elements of image data; and an encoding control section 104 for supplying the intermediate data to any of the entropy encoding sections. The encoding control section 104 determines the entropy encoding section that performs an entropy encoding process by a frame in accordance with the processing status of each of the entropy encoding sections.