A multiplexing apparatus for multiplexing audio data into transport stream (TS) packets includes a first encoding section encoding the audio data by a first encoding method; a second encoding section encoding the audio data by a second encoding method, which is a variable-length encoding method and which differs from the first encoding method, for attaching a timing value indicating a timing used when audio data is decoded in units of predetermined audio data; a packetization section packetizing the audio data encoded by the first encoding section and the audio data encoded by the second encoding section into TS packets and for attaching the same ID to a plurality of packetized TS packets; a determination section determining a TS packet to be multiplexed from among the plurality of TS packets packetized by the packetization section; and a multiplexing section multiplexing the TS packet determined by the determination section.