An apparatus and a method by which a content such as an advertisement corresponding to a user at the reception apparatus side can be selectively outputted to the reception apparatus are provided. A transmission apparatus transmits signaling data (MPD) having a user information setting region, a control information file capable of being accessed or generated applying user information-set data generated by a process for the MPD, and a user information-corresponding advertisement capable of being acquired and reproduced on the basis of description data of the control information file. The reception apparatus sets user information to the user information setting region of the MPD, applies the generated user information-set data to acquire a control information file of a user information-corresponding advertisement, applies the description data of the acquired control information file to acquire the user information-corresponding advertisement, and outputs the user information-corresponding advertisement.