An image processing device according to an embodiment of the present invention comprises: a polarized light illumination unit (120) which irradiates three or more types of linear polarized light with differing plane of polarization angles sequentially on a subject (100) and a polarized light image capture unit (140) which, when the subject is irradiated by each of the three or more types of linear polarized light, sequentially captures an image of the subject, and acquires a plurality of polarized images which are obtained by sequentially changing three or more directions of axes of penetration of polarized light for each pixel while the subject (100) is irradiated by each of said linear polarized light. The image processing device further comprises: a varying luminosity processing unit (160) which derives a relation between the angle of the plane of polarization and the luminosity value of each pixel on the basis of the pixel signals outputted from the polarized light capture unit (140), and generates a luminosity maximum angle image (YPH) which is defined by the angle of the plane of polarization wherein the luminosity is at maximum for each pixel, and a luminosity modulation factor image (YD) which is defined by the ratio of the amplitude of the variation in luminosity to the average luminosity in accordance with the change in the plane of polarization for each pixel and a distribution estimation unit (170) which estimates the azimuth distribution of a V-shaped groove which is present in the surface of the subject (100) within a single pixel, on the basis of the luminosity maximum angle image (YPH) and the luminosity modulation factor image (YD).La présente invention concerne un dispositif de traitement de limage selon un mode de réalisation de la présente invention, lequel dispositif comprend : une unité éclairante (120) à lumière polarisée qui projette successivement sur un sujet (100) trois types de lumière polarisée linéaire ou plus avec un plan dangles de po
