A configuration in which encoded data is divided into data equal to or less than a maximum data transfer unit (MTU) specified on a communication path and transmitted, and a reception apparatus restores and reproduces the data is provided. A transmission apparatus generates a plurality of packets storing divisional data generated by dividing encoded data serving as a transmission target into data equal to or less than a maximum data transfer unit (MTU) specified on a communication path and additional information serving as arrangement information of the divisional data and sequentially transmits the packets. For example, NAL unit fragments obtained by further dividing a NAL unit are stored in each packet, and the packets are transmitted. The reception apparatus arranges NAL unit fragments stored in the packets in a divided manner with reference to the additional information of the packets and reconstructs and decodes the NAL unit.