To provide a decoding method for multilayer compliant video distribution.SOLUTION: A decoding method includes: a) a step for performing basic layer processing of a plurality of basic layer bit stream signals through a basic layer, including i) a step for supplying at least one frame compliant basic layer decoded image; and b) a step for performing extended layer processing of a plurality of bit stream signals through one or a plurality of extended layers, including i) a step for supplying at least one extended layer encoded image or a video frame of a plurality of data categories, ii) a step for holding at least one extended layer reference picture buffer, iii) a step performing reference processing of at least one subordinate relation to the basic layer or a different extended layer, and iv) a step for performing parallax compensation. The plurality of data categories are entirely decoded and processed by the same extended layer.d.