A transmitting device includes: a generator that generates an encoded stream by using rate control satisfying a determined definition of a receiving buffer model; and a transmitter that sequentially transmits a transmitting packet, 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, 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 a Network Abstraction Layer (NAL) unit, and a fourth buffer that outputs an access unit generated from a plurality of sequentially accumulated NAL units to a decoder at a timing of a decoding time corresponding to the access unit.