will be described as an example with respect to a luminous component of a 16 u00d7 16 image a wavelet transformation which is called a 5 u00d7 3 transformation is performed in two dimensions a vertical direction and a horizontal direction fig2 is a diagram illustrating a 16 u00d7 16 initial image and a coordinate system as illustrated in fig2 xy coordinates are formed and a value of a pixel in which a y coordinate indicates y is represented by p y 0 u2266 y u2266 15 for a certain x in the jpeg 2000 first in the vertical direction y coordinate direction the high pass filter is conducted with a focus on pixels located at the odd number y 2i 1 of the y coordinate and a coefficient c 2i 1 is acquired next the low pass filter is conducted with a focus on pixels located at the even number y 2i of the y coordinate and a coefficient c 2i is acquired in this process the high pass filter and the low pass filter are conducted for all x values the high pass filter is calculated by the expression 15 in the above step 1 and the low pass filter is calculated by the expression 16 in the above step 2 at edges of an image there are no adjacent pixels with respect to a pixel which is focused on in this.