A transmitting method of storing data making up a coded stream into a predetermined data unit and transmitting the stored data in the predetermined data unit, comprising: generating presentation time information indicating a presentation time of the predetermined data unit, based on reference time information received from an external source, the predetermined data unit being presented at the presentation time in a receiving device to receive the coded stream; and transmitting, to the receiving device: i) the predetermined data unit, ii) first control information which includes the generated presentation time information, and iii-a) second control information which includes leap second information indicating whether or not the presentation time information is a time that is before a leap second adjustment; or iii-b) the second control information includes identification information indicating whether or not the presentation time information is generated based on the reference time information indicating a time that is before a leap second adjustment, wherein the identification information indicates whether or not the presentation time information is generated based on the reference time information indicating a time within a time range from a time preceding, by a predetermined period of time, a time immediately before a leap second adjustment up to the time immediately before the leap second adjustment is made. generating presentation time information indicating a presentation time of the predetermined data unit, based on reference time information received from an external source, the predetermined data unit being presented at the presentation time in a receiving device to receive the coded stream; and transmitting, to the receiving device: i) the predetermined data unit, ii) first control information which includes the generated presentation time information, and iii-a) second control information which includes leap second information indicating whether or not the presentation time information is a time that is before a leap second adjustment; or iii-b) the second control information includes identification information indicating whether or not the presentation time information is generated based on the reference time information indicating a time that is before a leap second adjustment, wherein the identification information indicates whether or not the presentation time information is generated based on the reference time information indicating a time within a time range from a time preceding, by a predetermined period of time, a time immediately before a leap second adjustment up to the time immediately before the leap second adjustment is made. i) the predetermined data unit, ii) first control information which includes the generated presentation time information, and iii-a) second control information which includes leap second information indicating whether or not the presentation time information is a time that is before a leap second adjustment; or iii-b) the second control information includes identification information indicating whether or not the presentation time information is generated based on the reference time information indicating a time that is before a leap second adjustment, wherein the identification information indicates whether or not the presentation time information is generated based on the reference time information indicating a time within a time range from a time preceding, by a predetermined period of time, a time immediately before a leap second adjustment up to the time immediately before the leap second adjustment is made.