The 55-year-old star and Sean 'Diddy' Combs were accused by an unnamed woman of drugging and raping her at an after-party for the 2000 MTV Video Music Awards in New York City when she was 13 years old, but the lawsuit was dismissed in February.
Now US television network ABC News has shared a discussion between the accuser, who is identified only as Jane Doe, and two private investigators.
In the recording, the investigator asked: "He was just there, but he didn't have anything to do with any sexual acts towards you?"
The woman replied: "Yeah."
She then claimed her lawyer, Tony Buzbee, "pushed" her into taking action against the 99 Problems hitmaker, whose real name is Shawn Carter.
"He was the one that kind of pushed me towards going forward with him, with Jay-Z," she could be heard saying.
The investigators asked: "Buzbee did?"
"Yeah," she confirmed.
But the lawyer insisted the idea he pushed Jane Doe into suing Jay, who has three children with wife Beyonce, is a "blatant lie".
"As far as the suggestion that I pushed Jane Doe to bring a case against Jay Z - That is a blatant lie that is directly contrary to all the documentary evidence," he told ABC News in a statement.
The Roc Nation boss's own attorney, Alex Spiro, insisted "the tape speaks for itself" and should leave no one in doubt about Jay's innocence.
"She says in no uncertain terms Mr. Carter did not do this. It's effectively a lie and the only reason Mr. Carter is even involved in this is because she was pushed to involve him," he told the network.
In a sworn declaration, the accuser has insisted she stands by her claims and only dropped her lawsuit due to "fear of intimidation and retaliation from Jay-Z" and his fans.
She denied telling the investigators Buzbee had sought her out as a client or encouraged her to pursue a false claim, but argued she felt "intimidated and terrified" at being confronted on her doorstep.
But Spiro insisted the investigators did not coerce or threaten the woman.
"She voluntarily met and spoke to them and she told them her truth, which was under no circumstances did Mr. Carter do this, and No.2 the only reason he's even involved in this is she was pushed to introduce him by a lawyer," he said.
"Mr. Carter doesn't know Jane Doe, never met Jane Doe. There's no truth to any of this."
Jay is suing both his accuser and her lawyer for defamation, which they have denied, and is ready to "move forward" with his life.
"It's tough to hear a false lie said about you, spread through the internet, and affecting your children," his lawyer said.
"It's tough on him. It's tough on anybody. But what he does is he proves himself innocent. Today is hopefully the final chapter in that. And then they're going to move forward. That's what Jay does.
"The truth had to fully come out. This person cannot be allowed to sort of hide from the reality that this was a false accusation."
In Jay's lawsuit, he claimed the allegations of rape against him were knowingly false and malicious and accused the woman and her lawyers of having "launched to extort" him through a menacing letter.
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