The book of Tazir -Punishment for crime not measuring up to the strict requirements of hadd punishments- of the Islamic Penal Code of Iran has not distinguished the crime of the abstract forgery from the concrete forgery. The criminal legislator has considered the same punishment for both offences and in some cases to resolve this problem he has made different legal articles that it causes recognition of certain instances of abstract forgery crime be impossible. There is disagreement between Jurists about the definition of the abstract forgery. They regard two elements in most definitions: altering or fabricating the actuality of a document or writing and the safety of a document apparently. But they should not be found as exclusive specifications for the abstract forgery because these provisions can be occurred in the concrete forgery. The following research tries to study the criteria to distinguish the abstract forgery from the concrete one in the penal code of Iran, Egypt and France in detail. Therefore, it criticizes and evaluates the jurists’ opinions in this field based on the difference in the position of the Perpetrator of the abstract forgery and concrete forgery.
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