For MPEG-2 AAC, MPEG-Surround or (AAC+SBR), whether a received bitstream is of AAC or MPS can not be determined till the details of the received bitstream is analyzed up to the end. Therefore, if the output delay of an audio signal is large, the output of a video signal cannot appropriately be delayed under control, not allowing A/V synchronization.A transmitting apparatus includes: a data packet generating unit which generates a data packet including encoding information that is not included in the header information of an audio stream packet and that indicates whether any processing is included which causes the decoding time of the encoded audio signal to exceed a predetermined decoding time, the data packet being analyzed by a receiving apparatus before decoding the audio stream packet is started; and a transmitting unit which transmits the audio stream packet, data packet and video stream packet via multiplex broadcast. The receiving apparatus can know the information specific to the encoding scheme without analyzing the details of the encoded signal up to the end.