To provide a moving picture transcoding apparatus capable of suppressing deterioration of an image quality and capable of reducing a calculation amount required for transcoding an image, the moving picture transcoding apparatus which transcodes encoded moving picture data includes: a moving picture data producing unit for producing new moving picture data in which a specific frame of the encoded moving picture data is set as a head thereof; and a judging unit for judging whether or not a succeeding frame of the specific frame has been encoded by referring to a frame preceding the specific frame. Further, the moving picture data producing unit includes: a first frame transcoding process unit for transcoding the specific frame to a first frame which does not refer to another frame; and a succeeding frame transcoding process unit for again encoding a succeeding frame, which has been judged by the judging unit to refer to the frame preceding the specific frame, by referring to any one frame in a range from the succeeding frame judged by the judging unit to the specific frame.