A transmission method for transmitting encoded data obtained by hierarchically encoding a video image into a basic layer (I0, B2, B4, B6, B8, B10, B12, B14, P16) and an extended layer (b1, b3, b5, b7, b9, b11, b13, b15), the transmitting method comprising: generating an encoded stream that includes time information and the encoded data, the time information indicating a time at which decoding processing or displaying processing of the encoded data is to be performed, and transmitting the generated encoded stream, wherein the encoded data includes a plurality of sets each including a plurality of access units, each of the plurality of access units which configure at least one first set can be independently decoded or can be decoded according to a first relative time based on a first time information by referring to decoded data of another access unit of the basic layer, the at least one first set being a set for the basic layer among the plurality of sets, each of the plurality of access units which configure at least one second set can be decoded according to a second relative time based on a second time information by referring to decoded data of an access unit of the basic layer, the at least one second set being a set for the extended layer among the plurality of sets and the time information includes the first time information which indicates a time at which the processing performed on a first access unit of the first set is performed and which is based on a reference clock, and the second time information is used to specify a time at which the processing performed on a second access unit of the second set is performed as an absolute value or a difference value from the time indicated by the first time information and which is based on the reference clock. generating an encoded stream that includes time information and the encoded data, the time information indicating a time at which decoding processing or displaying processing of the encoded data is to be performed, and transmitting the generated encoded stream, wherein the encoded data includes a plurality of sets each including a plurality of access units, each of the plurality of access units which configure at least one first set can be independently decoded or can be decoded according to a first relative time based on a first time information by referring to decoded data of another access unit of the basic layer, the at least one first set being a set for the basic layer among the plurality of sets, each of the plurality of access units which configure at least one second set can be decoded according to a second relative time based on a second time information by referring to decoded data of an access unit of the basic layer, the at least one second set being a set for the extended layer among the plurality of sets and the time information includes the first time information which indicates a time at which the processing performed on a first access unit of the first set is performed and which is based on a reference clock, and the second time information is used to specify a time at which the processing performed on a second access unit of the second set is performed as an absolute value or a difference value from the time indicated by the first time information and which is based on the reference clock.