To enable restraining of deterioration of quality of image even when data transcoded is recorded on a videotape.

A coding device 106 performs coding processing to a baseband video signal inputted from a decoding device 102. At this time, the coding processing is performed by using coding parameters of first, second, or third generation supplied from the decoding device 102 or a history decoding device 104 when these parameters can be utilized. The coding device 106 also records past coding parameters of first, second, or third generation on user_data of a picture layer, and performs multiplexing to coding stream ST of fourth generation and outputting to a channel encoding device 602. The channel encoding device 602 performs channel encoding of inputted sign stream and recording on a magnetic tape 604 through a recording head 603.