| CPC H04N 19/33 (2014.11) [H04N 19/174 (2014.11); H04N 19/426 (2014.11)] | 5 Claims |

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1. An image processing device comprising:
processing circuitry configured to decode a bitstream to generate an image according to an encoding standard in which a horizontal size of one tile is restricted by a restriction value, wherein the restriction value is enabled by a flag in the bitstream,
wherein the restriction value is set according to each level that defines maximum resolution and frame rate and the following equation (1) using a maximum value MaxLumaPs of the number of luminance picture samples
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