To provide a multiplexing device and multiplexing method, wherein a multiplexing stream which does not overflow a stream buffer upon decoding can be obtained.

The multiplexing device multiplexes a video ES and an audio ES to generate a transport stream TS, and has a video buffer 421, an audio buffer 422 and a multiplexing part 423. The multiplexing part 423 makes a simulation of an occupied amount of a buffer to be required by a video TS upon TS decoding and the buffer controls to multiplex the video ES based on the simulation results so that the buffer does not overflow. In the simulation, a given time Δt is divided by N in which (leak rate of main buffer/system clock frequency)×N (N: integer) is an integer, and the remainder R is carried over to a next operation, so that a present leak data amount of a main buffer is integer-calculated based on the quotient composed of an integer.

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