We carry out a perturbative determination of mass dependent renormalization factors and $O(a)$ improvement coefficients for the vector and axial vector currents with a relativistic heavy quark action, which we have designed to control $m_Qa$ errors by extending the on-shell $O(a)$ improvement program to the case of $m_Q gg Lambda_{rm QCD}$ with $m_Q$ the heavy quark mass. We discuss what kind of improvement operators are required for the heavy-heavy and the heavy-light cases under the condition that the Euclidean rotational symmetry is not retained anymore because of the $m_Qa$ corrections. Our calculation is performed employing the ordinary perturbation theory with the fictitious gluon mass as an infrared regulator. We show that all the improvement coefficients are determined free from infrared divergences. Results of the renormalization factors and the improvement coefficients are presented as a function of $m_Q a$ for various improved gauge actions as well as the plaquette action.