An image processing apparatus for a vehicle includes a viewpoint image generation portion generating a viewpoint image in which a three-dimensional virtual projection surface surrounding a periphery of a vehicle is viewed from a virtual viewpoint, and a captured image of vehicle surroundings is projected onto the virtual projection surface, and the apparatus includes a marking image generation portion generating a marking image indicating a specific position on the virtual projection surface, and an output image generation portion generating an output image including the viewpoint image and the marking image.