Abstract: A decoding device and decoding method for decoding main video data, sub video data and audio data included in a bit stream. The decoding device includes a divider which divides the bit stream into a header and data. The device also includes an extractor and a formatter, the extractor extracts first timing information which defines timing for outputting the decoded signal from the header, and the formatter inserts the first timing information to a prescribed position of the data. The device further includes a decoder for decoding the data to generate the decoded signal, and an output controller for controlling timing for outputting the decoded signal based on second timing information which defines a reference for the timing for outputting the decoded signal and the first timing information inserted at the prescribed position of the data. The decoding method includes the steps of dividing the bit stream into a header and data, and extracting the first timing information from the header.