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In arbitrary viewpoint image synthesis, methods to use shape information of subjects have been widely proposed. However, the shape estimation is generally a time-consuming task, and is not suitable for the real time implementation. In this paper, we focus on the reconstruction filtering method in which arbitrary viewpoint image synthesis is performed without the shape estimation on the assumption that subjects exist on predetermined two planes. We propose an extension of this method to a three (and more)-layered scene and derive the filters. Furthermore, the proposed method is implemented on an FPGA, and favorable image synthesis has been achieved in real time.