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| Player | Team | Goals |
|---|---|---|
| Tae-Se Jong | Shimizu S-pulse | 26 |
| K. Tokura | Consadole Sapporo | 19 |
| A. Laajab | Yokohama FC | 18 |
| G. Omae | Shimizu S-pulse | 18 |
| R. Nagai | V-varen Nagasaki | 17 |
| H. Takasaki | Matsumoto Yamaga | 16 |
| K. Hara | Kitakyushu | 16 |
| Y. Oshitani | Fagiano Okayama | 15 |
| K. Sugimoto | Cerezo Osaka | 14 |
| Y. Nakashima | Machida Zelvia | 13 |
| Y. Segawa | Thespakusatsu Gunma | 13 |
| D. Watari | Tokushima Vortis | 12 |
| Julinho | Consadole Sapporo | 12 |
| K. Kiyotake | Roasso Kumamoto | 12 |
| K. Suzuki | Machida Zelvia | 12 |
| Léo Mineiro | FC Gifu | 12 |
| T. Sakano | Ehime FC | 12 |
| Y. Nakamura | Machida Zelvia | 12 |
| K. Kudo | Matsumoto Yamaga | 11 |
| M. Nakayama | Renofa Yamaguchi | 11 |
| S. Takahashi | Thespakusatsu Gunma | 11 |
| T. Kijima | Kamatamare Sanuki | 11 |
| Y. Machida | JEF United Chiba | 11 |
| Y. Uchimura | Consadole Sapporo | 11 |
| Elton | JEF United Chiba | 10 |
| Y. Senuma | Ehime FC | 10 |
| Y. Toyokawa | Fagiano Okayama | 10 |
| K. Kitagawa | Shimizu S-pulse | 9 |
| K. Mishima | Mito Hollyhock | 9 |
| M. Oguro | Montedio Yamagata | 9 |