1. An image processing apparatus configured to be used on a vehicle, the image processing apparatus comprising: (a) an image processor configured to: (i) generate a surrounding image showing a surrounding region of the vehicle viewed from a virtual viewpoint located in the vehicle, by using an image captured by a camera mounted on the vehicle; (ii) obtain a vehicle image that is divided into plural portions showing the vehicle viewed from the virtual viewpoint; (iii) generate a combined image by combining the surrounding image and the vehicle image having the plural portions; and (iv) output the combined image for display on a display apparatus, and (b) a controller configured to determine a transparency percentage of each of the plural portions of the vehicle image, wherein the image processor causes the plural portions to be semi-transparent or to be transparent at the determined transparency percentages such that the combined image includes the surrounding image and the vehicle image having the plural portions caused to be semi-transparent or to be transparent at the determined transparency percentages.