A transmission apparatus comprising: a time acquisition information generation unit configured to generate time acquisition information for acquiring decoding time and presentation time for every presentation unit of transmission media; and a transmission unit configured to transmit a broadcast signal including the transmission media and the time acquisition information, wherein the time acquisition information includes, for every presentation unit group including a predetermined number of presentation units of the transmission media, presentation time of a first presentation unit of the presentation unit group, duration information for calculating the decoding time and the presentation time of each presentation unit of the presentation unit group by referring to the presentation time of the first presentation unit, the broadcast signal includes a first packet including the transmission media and a second packet including information on the transmission media, the presentation time of the first presentation unit and the duration information are inserted into the second packet, and the duration information includes decoding time information of the presentation unit which is indicated by an offset duration from the presentation time of the first presentation unit and is firstly transported, information indicating the duration of each presentation unit, and presentation time information which is indicated by an offset duration from the decoding time of each presentation unit, wherein the information indicating the duration of each presentation unit indicates a description type of the presentation unit duration. a time acquisition information generation unit configured to generate time acquisition information for acquiring decoding time and presentation time for every presentation unit of transmission media; and a transmission unit configured to transmit a broadcast signal including the transmission media and the time acquisition information, wherein the time acquisition information includes, for every presentation unit group including a predetermined number of presentation units of the transmission media, presentation time of a first presentation unit of the presentation unit group, duration information for calculating the decoding time and the presentation time of each presentation unit of the presentation unit group by referring to the presentation time of the first presentation unit, the broadcast signal includes a first packet including the transmission media and a second packet including information on the transmission media, the presentation time of the first presentation unit and the duration information are inserted into the second packet, and the duration information includes decoding time information of the presentation unit which is indicated by an offset duration from the presentation time of the first presentation unit and is firstly transported, information indicating the duration of each presentation unit, and presentation time information which is indicated by an offset duration from the decoding time of each presentation unit, wherein the information indicating the duration of each presentation unit indicates a description type of the presentation unit duration.