When multiple SDH/SONET frame are accumulated and then lower-order path information removed from multiple frames is multiplexed into the same packet to achieve better transmission efficiency during packetization, the delay for accumulating increases. Disclosed is a transmission device that packetizes an SDH/SONET lower-order path with timing which is an integer factor of 1 cycle of the SDH frame. In this case, the destination loads the same multiple lower-order path in one packet. The result is that delay time accompanying lower-order path packetization is kept to less than the time of 1 cycle of the SDH frame, and the efficiency with which lower-order paths are accommodated in packets is further increased. The result is that improved transmission efficiency is realized.