Provided is an image capturing apparatus comprising a light emitting section that emits light to a subject; a light receiving section that receives light in a first wavelength region and light in a second wavelength region from the subject, the second wavelength region being different from the first wavelength region; a reflectance calculating section that calculates a first reflectance of light in the first wavelength region from the subject and a second reflectance of light in the second wavelength region from the subject, based on the light emitted by the light emitting section and the light received by the light receiving section; and a depth identifying section that calculates a depth, from a surface of the subject, of an object inside the subject that is included in an image resulting from the light received by the light receiving section, based on the first reflectance and the second reflectance.