An transmission apparatus of the present disclosure comprises a transmission signal generator that generates a transmission signal including a legacy preamble, a non-legacy preamble and a data field and a transmitter that transmits the transmission signal. The non-legacy preamble comprises a first and a second signal fields, the second signal field comprising a first channel field and, when the transmission signal occupies more than one subband channel, the second signal field further comprising a second channel field. Each of the first and the second channel fields comprises a user-specific field that includes a plurality of user fields, each carrying per-user allocation information for a terminal station. The plurality of user fields are split equitably between the first and the second channel fields when a full bandwidth that covers a first and a second subband channels is allocated for multi-user MIMO transmission.