To efficiently transmit an image signal in transmission paths having various transmission capacities.

A data conversion device of the present technique comprises: reception means that receives content information including information on the maximum bit rate of an output bit stream and client information indicating the processing capability of a client to receive the output bit stream; and conversion means that, based on the content information and the client information received by the reception means, transcodes an input bit stream into an output format indicated by transcoding type information to generate the output bit stream.