To specify a formal semantics is to do a significant part for design, standardization and translation of programming languages. The existing studies of a formal semantics for Java have a weak point to describe a clear and practical semantics for an efficient translation. It is necessary to do research for a formal semantics to specify a static and dynamic semantics clearly in order to do an efficient translation. This paper presents the improved Action Equation that specifies a formal semantics for Java to extend the research using Action Equation. The Action Equation is a practical and accurate specification that describes object-oriented programming features and handles exceptions. The specified Action Equation is compared to other descriptions, in terms of readability, modularity, extensibility, and flexibility and then we verified that Action Equation is superior to other formal semantics.