A base station, a mobile station and a retransmission control method for enabling communication to be more efficiently performed. In a communication system comprising a base station (100) and a mobile station (200), a time period required for the retransmission of a transport packet to complete is determined, and a retransmission control is performed, based on the required time period, to change the order of executing the retransmission of the transport packet and a handover. In this way, when it is estimated that the retransmission will complete soon, the retransmission is caused to complete in a handover source system, thereby avoiding waste of communication resources used in the preceding transmission and retransmission processes. When it is estimated that the retransmission will continue for a while, the communication resources used in the preceding transmission and retransmission processes are wasted, but a more appropriate MCS can be assigned, in a handover destination system, so as to perform a retransmission, thereby enabling communication to be efficiently performed.