diff --git a/app/src/main/kotlin/jackall/overlaymulticounter/activity/MainActivity.kt b/app/src/main/kotlin/jackall/overlaymulticounter/activity/MainActivity.kt
index f8f1e76..f376290 100644
--- a/app/src/main/kotlin/jackall/overlaymulticounter/activity/MainActivity.kt
+++ b/app/src/main/kotlin/jackall/overlaymulticounter/activity/MainActivity.kt
@@ -1,13 +1,18 @@
 package jackall.overlaymulticounter.activity
 
+import android.content.Intent
 import android.os.Bundle
 import android.support.v7.app.AppCompatActivity
 import jackall.overlaymulticounter.R
+import jackall.overlaymulticounter.service.MainService
 
 class MainActivity : AppCompatActivity() {
 
     override fun onCreate(savedInstanceState: Bundle?) {
         super.onCreate(savedInstanceState)
         setContentView(R.layout.activity_main)
+
+        // TODO: RuntimePermissionの処理
+        startService(Intent(this, MainService::class.java))
     }
 }
diff --git a/app/src/main/kotlin/jackall/overlaymulticounter/service/MainService.kt b/app/src/main/kotlin/jackall/overlaymulticounter/service/MainService.kt
index cd84918..92bb2e8 100644
--- a/app/src/main/kotlin/jackall/overlaymulticounter/service/MainService.kt
+++ b/app/src/main/kotlin/jackall/overlaymulticounter/service/MainService.kt
@@ -4,6 +4,7 @@
 import android.app.Service
 import android.content.Context
 import android.content.Intent
+import android.databinding.DataBindingUtil
 import android.graphics.PixelFormat
 import android.graphics.Point
 import android.os.Build
@@ -15,6 +16,7 @@
 import jackall.overlaymulticounter.activity.MainActivity
 import jackall.overlaymulticounter.common.PreferenceKeys
 import jackall.overlaymulticounter.common.PreferenceNames
+import jackall.overlaymulticounter.databinding.OverlayCounterBinding
 import jackall.overlaymulticounter.utils.MySharedPref
 import kotlinx.android.synthetic.main.overlay_move.view.*
 
@@ -26,6 +28,10 @@
     val mySharedPref by lazy { MySharedPref(this, PreferenceNames.CONFIG) }
     val overlayMoveView: ViewGroup by lazy { LayoutInflater.from(this).inflate(R.layout.overlay_move, null) as ViewGroup }
     var overlayMoveViewParams: WindowManager.LayoutParams? = null
+    val counterBinding by lazy {
+        DataBindingUtil.inflate<OverlayCounterBinding>(LayoutInflater.from(this), R.layout.overlay_counter, null, false)
+    }
+    var overlayCounterViewParams: WindowManager.LayoutParams? = null
     val windowManager: WindowManager by lazy { applicationContext.getSystemService(Context.WINDOW_SERVICE) as WindowManager }
     val displaySize: Point by lazy {
         val display = windowManager.defaultDisplay
@@ -43,6 +49,7 @@
         startForeground(Const.serviceNotificationId, notificationBuilder.build())
 
         setMoveViewConfig()
+        setCounterViewConfig()
         showMoveView()
 
         return START_STICKY
@@ -52,9 +59,21 @@
         overlayMoveViewParams?.x = mySharedPref.getValue(PreferenceKeys.VIEWX, Int::class.java, 0) as Int
         overlayMoveViewParams?.y = mySharedPref.getValue(PreferenceKeys.VIEWY, Int::class.java, 0) as Int
 
+        if (counterBinding.root.isShown) {
+            windowManager.removeView(counterBinding.root)
+        }
+
         windowManager.addView(overlayMoveView, overlayMoveViewParams)
     }
 
+    fun showCounterView() {
+        if (overlayMoveView.isShown) {
+            windowManager.removeView(overlayMoveView)
+        }
+
+        windowManager.addView(counterBinding.root, overlayCounterViewParams)
+    }
+
     fun setMoveViewConfig() {
         overlayMoveView.apply(setMoveViewClickListener())
 
@@ -81,6 +100,32 @@
         }
     }
 
+    fun setCounterViewConfig() {
+        if (Build.VERSION.SDK_INT >= 26) {
+            overlayCounterViewParams = WindowManager.LayoutParams(
+                    WindowManager.LayoutParams.MATCH_PARENT,
+                    WindowManager.LayoutParams.MATCH_PARENT,
+                    WindowManager.LayoutParams.TYPE_APPLICATION_OVERLAY,
+                    WindowManager.LayoutParams.FLAG_NOT_FOCUSABLE or
+                            WindowManager.LayoutParams.FLAG_LAYOUT_IN_SCREEN or
+                            WindowManager.LayoutParams.FLAG_NOT_TOUCH_MODAL or
+                            WindowManager.LayoutParams.FLAG_WATCH_OUTSIDE_TOUCH,
+                    PixelFormat.TRANSLUCENT)
+        } else {
+            overlayCounterViewParams = WindowManager.LayoutParams(
+                    WindowManager.LayoutParams.MATCH_PARENT,
+                    WindowManager.LayoutParams.MATCH_PARENT,
+                    WindowManager.LayoutParams.TYPE_SYSTEM_ALERT,
+                    WindowManager.LayoutParams.FLAG_NOT_FOCUSABLE or
+                            WindowManager.LayoutParams.FLAG_LAYOUT_IN_SCREEN or
+                            WindowManager.LayoutParams.FLAG_NOT_TOUCH_MODAL or
+                            WindowManager.LayoutParams.FLAG_WATCH_OUTSIDE_TOUCH,
+                    PixelFormat.TRANSLUCENT)
+        }
+
+        overlayCounterViewParams?.gravity = Gravity.TOP
+    }
+
     private fun setMoveViewClickListener(): View.() -> Unit {
         return {
             setOnLongClickListener { view ->
@@ -114,7 +159,7 @@
                                 mySharedPref.putValue(PreferenceKeys.VIEWX, Int::class.java, overlayMoveViewParams?.x ?: 0)
                                 mySharedPref.putValue(PreferenceKeys.VIEWY, Int::class.java, overlayMoveViewParams?.y ?: 0)
                             } else {
-
+                                showCounterView()
                             }
                             isLongClick = false
                         }
diff --git a/app/src/main/kotlin/jackall/overlaymulticounter/viewmodel/OverlayCounterViewModel.kt b/app/src/main/kotlin/jackall/overlaymulticounter/viewmodel/OverlayCounterViewModel.kt
new file mode 100644
index 0000000..9c83f3a
--- /dev/null
+++ b/app/src/main/kotlin/jackall/overlaymulticounter/viewmodel/OverlayCounterViewModel.kt
@@ -0,0 +1,9 @@
+package jackall.overlaymulticounter.viewmodel
+
+import android.databinding.BaseObservable
+
+/**
+ * Created by matsumoto_k on 2017/11/08.
+ */
+class OverlayCounterViewModel : BaseObservable() {
+}
\ No newline at end of file
diff --git a/app/src/main/res/layout/overlay_counter.xml b/app/src/main/res/layout/overlay_counter.xml
new file mode 100644
index 0000000..322e260
--- /dev/null
+++ b/app/src/main/res/layout/overlay_counter.xml
@@ -0,0 +1,16 @@
+<?xml version="1.0" encoding="utf-8"?>
+<layout xmlns:android="http://schemas.android.com/apk/res/android">
+
+    <data>
+
+        <variable
+            name="counterViewModel"
+            type="jackall.overlaymulticounter.viewmodel.OverlayCounterViewModel" />
+    </data>
+
+    <android.support.constraint.ConstraintLayout
+        android:layout_width="match_parent"
+        android:layout_height="match_parent">
+
+    </android.support.constraint.ConstraintLayout>
+</layout>
\ No newline at end of file