Image processing device and method

An image processing device, comprising:

• circuitry configured to
• generate quantized image data by:
• setting a first quantization matrix corresponding to a first transform unit of a first unit size;
• setting a second quantization matrix corresponding to a second transform unit of a second unit size larger than the first unit size;
• and
• setting a third quantization matrix different from the second quantization matrix and corresponding to a third transform unit of a third unit size larger than the first unit size;
• set a fourth quantization matrix from the second quantization matrix in a case that an inverse orthogonal transform is to be performed using the second transform unit;
• set quantization matrix from the third a fifth quantization matrix in a case that the inverse orthogonal transform is to be performed using the third transform unit;
• quantize transform coefficient data, using the fourth quantization matrix or the fifth quantization matrix, to generate quantized transform coefficient data;
• and
• encode the quantized transform coefficient data to generate a bit stream including the first quantization matrix, the second quantization matrix, and the third quantization matrix.