1. An image processing apparatus, comprising: a processor configured to: decode a bit stream to generate a decoded image; and generate, by prediction, a predicted image, wherein the prediction is based on a list of reference images, wherein the list of reference images is generated based on layer reference image information that controls reference images for each layer, and wherein the reference images are referable in a layer direction and are referred to predict the predicted image: reverse an order of the reference images referable in an L0 direction; and insert the reverse ordered reference images into the list of reference images associated with an L1 direction.