such examples and for example may be one of the apparatuses shown as an example in association with the transmission apparatus 100 furthermore the number of receiving apparatuses may be any number in the subsequent description of the present specification in a case where it is not particularly necessary to individually discriminate the receiving apparatuses 200 a 200 b 200 c and 200 d these will be collectively referred to as a receiving apparatus 200 here the audio data transmitted from the transmission apparatus 100 to the receiving apparatus 200 is data sampled in accordance with a clock having a predetermined frequency the predetermined frequency is also called a sampling frequency and for example the sampling frequency used in a music cd is 44 1 khz furthermore in mpeg audio layer 3 mp3 which is one of the standard of the file format of digital audio one of the sampling frequencies selected from candidates such as 32 khz 44 1 khz and 48 khz can be used therefore it is preferable that the receiving apparatus 200 receiving such audio data process the received audio data in accordance with a clock matching the sampling frequency of the audio data for example a demodulation process or a da conversion process however in a case where the transmission apparatus 100 differs from the receiving apparatus 200 it is difficult.