Abstract: The delivery of the high-definition image signal corresponding to an area a user desires to view can be achieved without increasing the load of processing in a transmitting apparatus. There are included an image area dividing unit (20) for dividing the image area of an input image signal into a given number of areas to generate area division image signals; and a coding unit (30) for coding the area division image signals to generate image bit streams. There are also included an image bit stream group accumulating unit (40) for accumulating a plurality of image bit streams; and a view point information receiving unit (60) for receiving view point information including the information of a view position transmitted from a receiving apparatus (2).