An exemplary image processing apparatus comprises: a polarized light source section an image capturing section which sequentially captures an image of the object that is being illuminated with each of three or more plane polarized light rays and an image processing section. The image processing section includes: a varying intensity processing section which calculates a state of polarized light reflected from the objects surface a reflection decision section which distinguishes a multi-reflection region in which incoming light is reflected twice from a recessed region from a once-reflected region in which the incoming light is reflected only once from the objects surface and a mirror image search section which locates a pair of multi-reflection regions. Based on the pair of multi-reflection regions, the image processing section generates an image representing the recessed region on the objects surface.
