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| Player | Team | Goals |
|---|---|---|
| J. Bothroyd | Jubilo Iwata | 20 |
| D. Mrđa | Omiya Ardija | 19 |
| R. Komatsu | Kitakyushu | 18 |
| Adailton | Jubilo Iwata | 17 |
| M. Oguro | Kyoto Sanga | 16 |
| N. Pečnik | JEF United Chiba | 14 |
| A. Esaka | Thespakusatsu Gunma | 13 |
| K. Hara | Kitakyushu | 13 |
| K. Tokura | Consadole Sapporo | 13 |
| S. Kiyohara | Kanazawa | 13 |
| H. Namba | FC Gifu | 12 |
| K. Saito | Roasso Kumamoto | 12 |
| A. Ienaga | Omiya Ardija | 11 |
| K. Kawahara | Ehime FC | 11 |
| K. Tamada | Cerezo Osaka | 11 |
| D. Forlán | Cerezo Osaka | 10 |
| K. Nakami | Tochigi SC | 10 |
| S. Minami | Tokyo Verdy | 10 |
| J. Suzuki | Avispa Fukuoka | 9 |
| K. Baba | Mito Hollyhock | 9 |
| Y. Oshitani | Fagiano Okayama | 9 |
| H. Jogo | Avispa Fukuoka | 8 |
| K. Kotegawa | Kitakyushu | 8 |
| Léo Mineiro | FC Gifu | 8 |
| Pablo | Cerezo Osaka | 8 |
| S. Yajima | Fagiano Okayama | 8 |
| S. Yokotani | Omiya Ardija | 8 |
| T. Nakahara | Avispa Fukuoka | 8 |
| Wellington | Avispa Fukuoka | 8 |
| D. Takagi | Tokyo Verdy | 7 |