A distribution system 100 includes a transmission device 110 and a reception device 120. The transmission device transmits content data coded with a certain code rate to the reception device. The reception device, while receiving the content data transmitted by the transmission device, stores received data into a storage device and also reproduces content based on the stored data. The distribution system determines a code rate based on a remaining time before reproduction start time from a present moment and an available reproduction time, which is a time available for reproduction of the content based on the stored data. The transmission device changes the code rate of the content data to be transmitted to the determined code rate. The reception device starts reproduction of the content at the reproduction start point.