Disclosed are an encoding ratio setting method and a radio communication device which can avoid encoding of control information at an encoding ratio lower than necessary and suppress lowering of the transmission efficiency of the control information. In the device, an encoding ratio setting unit (122) sets the encoding ratio R′control of the control information which is time-multiplexed with user data, according to the encoding ratio Rdata of the user data, ΔPUSCHoffset as the PUSCH offset of each control information, and ΔRANKoffset as the rank offset based on the rank value of the data channel using Expression (1). Where ┌x┐ is an integer not greater than x, and max(x,y) is the greater one among X and Y.