To provide an image processing method, a program for the image processing method, a recording medium with the program for the image processing method recorded thereon, and an image processor that are, e.g. applied to electronic still cameras and can apply coding processing to image data in a way for decoding minimum coding processing units at random.

Coefficient data (AC) of at least AC components are processed according to a target format, coefficient data (DC) of DC components are subjected to coding processing without referencing other minimum coding processing units, positional information CM for specifying a top position of the minimum coding processing units is established to generate coded data DT with an intermediate format.

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