There is provided a communication system capable of achieving a high usage efficiency of frequencies without the need for cooperation of multiplexed users. A communication system communicates over frequency channels set by dividing a frequency bandwidth assigned to the system allows interference between channels by overlapping the adjacent frequency channels with each other in the frequency domain, or a transmitting and receiving device, which transmits and receives a signal by allowing the interference between symbols at a waveform level for each channel to decrease the occupied bandwidth, is provided with ICI removal and ISI compensation filter 111 serving as either an ICI removal filter for removing the interference between channels or an ISI compensation filter for compensating the interference between symbols.