@media (min-width: 768px){
    p.close_contents {
    padding: 420px 0 0;
    text-align:center;
}

.close {
    background-image: url(http://img-fan.pia.jp/main/image/7fqfnzmn/75b2xapo.jpeg);
    width: 100%;
    height: 100%;
    margin: 0;
    padding: 0;
    background-position: 50% 0;
    background-repeat: no-repeat;
    background-size: cover;
    text-align: center;
    position: absolute;
    top: 0;
    left: 0;
}

span.wrap {
    background-color: orange;
}

p.wrap {
    background-color: orange;
    opacity: 0.9;
    padding: 10px 100px;
    text-align: center;
}

div#SP img {
    display: none;
}

}

@media (max-width: 768px){
div#PC p.wrap {
    display: none;
}

div#SP img {
    width: 100%;
}

p.wrap {
    background-color: orange;
    opacity: 0.9;
    padding: 10px 20px;
    text-align: center;
}
}