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| Player | Team | Goals |
|---|---|---|
| H. Sato | Sanfrecce Hiroshima | 22 |
| Y. Toyoda | Sagan Tosu | 19 |
| Leandro | Gamba Osaka | 14 |
| S. Akamine | Vegalta Sendai | 14 |
| M. Kudo | Kashiwa Reysol | 13 |
| R. Maeda | Jubilo Iwata | 13 |
| Wilson | Vegalta Sendai | 13 |
| G. Omae | Shimizu S-pulse | 12 |
| A. Sato | Gamba Osaka | 11 |
| S. Koroki | Kashima | 11 |
| Y. Kakitani | Cerezo Osaka | 11 |
| K. Nagai | Nagoya Grampus | 10 |
| Leandro Domingues | Kashiwa Reysol | 10 |
| Lucas | FC Tokyo | 10 |
| Marquinhos | Yokohama F. Marinos | 10 |
| Renatinho | Kawasaki Frontale | 10 |
| H. Yamada | Jubilo Iwata | 9 |
| K. Ogawa | Vissel Kobe | 9 |
| Marcio Richardes | Urawa | 9 |
| M. Tanaka | Nagoya Grampus | 9 |
| Y. Osako | Kashima | 9 |
| Jorge Wágner | Kashiwa Reysol | 8 |
| Júnior Dutra | Kashima | 8 |
| Paulinho | Gamba Osaka | 8 |
| T. Takagi | Shimizu S-pulse | 8 |
| Bo-Kyung Kim | Cerezo Osaka | 7 |
| Bruno Lopes | Albirex Niigata | 7 |
| Kempes | Cerezo Osaka | 7 |
| K. Yamamoto | Jubilo Iwata | 7 |
| N. Ishihara | Sanfrecce Hiroshima | 7 |