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| Player | Team | Goals |
|---|---|---|
| Davi | Ventforet Kofu | 32 |
| K. Kawamata | Fagiano Okayama | 18 |
| T. Abe | Tokyo Verdy | 18 |
| Y. Morishima | Oita Trinita | 18 |
| Y. Fujita | JEF United Chiba | 17 |
| A. Nakamura | Kyoto Sanga | 14 |
| J. Hanato | Kitakyushu | 14 |
| K. Arita | Ehime FC | 14 |
| K. Mitsuhira | Oita Trinita | 14 |
| K. Taketomi | Roasso Kumamoto | 14 |
| H. Jogo | Avispa Fukuoka | 12 |
| T. Funayama | Matsumoto Yamaga | 12 |
| T. Okubo | Yokohama FC | 12 |
| K. Hirose | Tochigi SC | 11 |
| S. Shiozawa | Matsumoto Yamaga | 11 |
| T. Miyayoshi | Kyoto Sanga | 11 |
| Kaio | Yokohama FC | 10 |
| K. Sato | FC Gifu | 10 |
| K. Baba | Shonan Bellmare | 9 |
| Sabia | Tochigi SC | 9 |
| T. Tsuda | Tokushima Vortis | 9 |
| Y. Nakashima | Montedio Yamagata | 9 |
| D. Sakata | Avispa Fukuoka | 8 |
| M. Akiba | Montedio Yamagata | 8 |
| T. Okamoto | Mito Hollyhock | 8 |
| Y. Tanaka | JEF United Chiba | 8 |
| A. Hyodo | JEF United Chiba | 7 |
| D. Kikuchi | Shonan Bellmare | 7 |
| Thiago Quirino | Shonan Bellmare | 7 |
| T. Ikemoto | Kitakyushu | 7 |