PROBLEM TO BE SOLVED: To permit wavelet transformation to an arbitary shape by detecting an image area in the arbitrary shape from shape information and outputting an image signal corresponding to this image area while performing wavelet transformation and sampling. SOLUTION: An image area detecting means 11 detects the respective head and end positions of the image area from the shape information and outputs position information S11 to an image area output means 12, shape area transforming means 13, wavelet filter 14 and 1st and 2nd subsampling means 15-1 and 15-2. Corresponding to an inputted image signal S12, the wavelet filter 14 outputs a low frequency component S14-1 and a high frequency component S14-2. Corresponding to the image area information S11 inputted from the shape area detecting means 11, the 1st and 2nd subsampling means 15-1 and 15-2 subsample selectively the half pixels of the low and high frequency components S14-1 and S14-2 inputted from the wavelet filter 14 and output 1st and 2nd subsampling output signals S15-1 and S15-2.
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