A reception method for receiving encoded data obtained by hierarchically encoding a video image into a basic layer (I0, B2, ..., B14, P16) and an extended layer (b1, b3, ..., b15), the receiving method comprising: receiving an encoded stream including time information which indicates a time at which processing of decoding or displaying the encoded data is performed, and the encoded data; and performing the processing on the encoded data of the received encoded stream at a time indicated by the time information, 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 a first set that is the set of the basic layer among the plurality of sets 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, each of the plurality of access units which configure a second set (b1) that is the set of the extended layer among the plurality of sets can be decoded according to a second relative time based on a second time information by referring to decoded data of the access unit of the basic layer, 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 the second time information 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, wherein the first access unit is an access unit of the first set on which the processing is performed first, and the second access unit is an access unit of the second set on which the processing is performed first. receiving an encoded stream including time information which indicates a time at which processing of decoding or displaying the encoded data is performed, and the encoded data; and performing the processing on the encoded data of the received encoded stream at a time indicated by the time information, 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 a first set that is the set of the basic layer among the plurality of sets 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, each of the plurality of access units which configure a second set (b1) that is the set of the extended layer among the plurality of sets can be decoded according to a second relative time based on a second time information by referring to decoded data of the access unit of the basic layer, 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 the second time information 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, wherein the first access unit is an access unit of the first set on which the processing is performed first, and the second access unit is an access unit of the second set on which the processing is performed first. <EOS>