A receiving apparatus includes a first transform unit configured to perform orthogonal transform on a time-domain input signal and perform saturation when an overflow occurs to transform the input signal into a plurality of frequency-domain signals, a second transform unit configured to perform orthogonal transform on the time-domain input signal while restricting the number of bits during orthogonal transform and continue operations while not performing saturation when at least one of the operations overflows and leaving the operation overflowing to transform the input signal into a plurality of frequency-domain signals, and a bit restricting control unit configured to control the number of bits during orthogonal transform by the second transform unit based on output signals of the first transform unit.