To protect an access point capable of starting reproduction of contents so as to prevent reproduction from other points than the point and properly apply accounting processing to reproduction of the contents.

An attached information generating means 2 generates attached information including position data of the access point capable of reproduction start, an access point protection means 3 applies processing of protecting the access point with respect to contents data and outputs multiplexed attached information. Further, when a reproduction site reproduces the contents, the reproduction side can reproduces the contents from the access point only. Moreover, accounting processing can be attained altogether.