Provided is a transmitting device including a hierarchical classification section that classifies image data of each picture constituting moving image data into a plurality of layers, an image coding section that codes the classified image data of each layer, and generates a video stream holding the coded image data of each layer, and a transmitting section that transmits a container in a prescribed format that includes the generated video stream. The image coding section performs coding so that a referenced picture belongs to a layer of referencing image data and/or a layer lower than the layer of the referencing image data.