1. An image processing apparatus for decoding an image coded in coding processes including (i) prediction on at least two prediction units (PUs) and (ii) frequency transform on transform units (TUs) included in a region including the at least two PUs, the image processing apparatus comprising: a determining circuit configured to determine, for each of the at least two PUs, whether or not at least a part of a boundary line between the TUs is within the PU and not coincident with an edge of the PU; a partitioning circuit configured to, for each of the at least two PUs, (i) perform partitioning of the PU when it is determined that the PU includes the part of the boundary line between the TUs, and (ii) not partition the PU when it is determined that the PU does not include the part of the boundary line between the TUs, the partitioning being a partitioning of the PU along the part of the boundary line between the TUs into blocks that are each included in the TUs and that are each smaller than each of the TUs; and an image processor configured to perform image processing, for a predictive image of the at least two PUs, on the blocks in a transform order; wherein: each PU is a unit defined as a data unit for the prediction, each TU is a unit defined as a data unit for the frequency transform, and at least one PU in the image has an edge format different from an edge format for the TUs in the image.