In this study, we examined whether people’s evaluations and attitudes toward the actors would differ if the backgrounds and conditions in which the acts occurred were different, even if the acts were intrinsically blamed by social norms. At the time, a questionnaire survey was conducted on 88 university students(36.4% female). In this study, A 2(motivation of the actors : opportunist vs. theft due to economic distress)× 2(value of the theft objects : low-value cartoon vs. high-value reference book)between-subjects design was used. As a results, when the motivation was economically distressed, perspective-taking tended to be significantly higher than that in the case of opportunist. In addition, there was a tendency for negative attitudes to be significantly higher in the case of opportunist than in the case of economic distress. Taken together, this study suggested that in the theft acts that should be blamed in the intrinsic norm,the difference in motivation of the actors may influence the judgment toward the actors’ behavior.