Disclosed herein is a receiving apparatus including a reception device configured to receive a code sequence coded in LDPC (Low Density Parity Check) and punctured at least partially as a target to be decoded; and an LDPC decoding device configured to perform a punctured matrix transform process including a first and a second process on an original parity check matrix noted to have punctured bits or symbols and used in the LDPC coding. The LDPC decoding device further performs the first process to carry out Galois field addition operations on those rows of the original parity check matrix to set the non-zero elements to zero. The LDPC decoding device further performs the second process to delete the columns rid of the non-zero elements. The LDPC decoding device uses the matrix resulting from the process as the parity check matrix for performing an LDPC decoding process on the code sequence.