A transmitting device includes: a generator that generates an encoded stream by controlling a rate to satisfy a determined definition of a receiving buffer model to guarantee a buffering operation in a receiving device; and a transmitter that transmits a transmitting packet obtained by packetizing the encoded stream, and the receiving buffer model includes a first buffer that converts a packet into a first packet where the packet includes a packet header of a variable length stored in the received transmitting packet, and the first packet includes a packet header of a fixed length of a decompressed header, a second buffer that converts the first packet into a second packet including a payload of a variable length, a third buffer that converts the second packet into an NAL (Network Abstraction Layer) unit, and a fourth buffer that outputs an access unit generated from a plurality of accumulated NAL units to a decoder at a timing of a decoding time corresponding to the access unit.