A captured image and capture conditions of an input device when the captured image was captured are input, and viewing conditions when a reproduced image, which is reproduced by an output device, is viewed are input. A first perceived image is generated from the captured image by a forward conversion of local adaptation processing that conforms to information, which indicates viewing angle, distance to a subject and image resolution of the captured image, included in the capture conditions. A second perceived image is generated by converting a dynamic range of the first perceived image to a dynamic range of the output device. A reproduced image, which is supplied to the output device, is generated from the second perceived image by an inverse conversion of the local adaptation processing that conforms to information, which relates to viewing distance and size of the reproduced image, included in the viewing conditions.