There is provided an image processing device and an image processing method making it possible to suppress a reduction in coding efficiency. The image processing device and the image processing method set temporal resolution for each of partial regions of image data to be coded and code the image data to generate a bit stream including information indicating the temporal resolution for each of the set partial regions. Alternatively, the image processing device and the image processing method analyze information indicating temporal resolution for each of partial regions of image data, the information being included in a bit stream in which the image data is coded. The present disclosure is applicable to, for example, image processing devices, bit stream conversion devices, image coding devices, image decoding devices, communication devices, or the like.