1. An image coding apparatus, comprising: a selector which selects a region of interest on a moving image; a coding unit which encodes the moving image; and a generator which generates a codestream including therein the coded moving image and information for specifying the region of interest, wherein when a plurality of regions of interest are defined on the moving image, the information for specifying the plurality of regions of interest includes a degree of priority thereof, and wherein the degree of priority is indicated by a zero substitution of non-region of interest transform coefficients.