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| Player | Team | Goals |
|---|---|---|
| A. Laajab | Yokohama FC | 25 |
| D. Watari | Tokushima Vortis | 23 |
| J. Larrivey | JEF United Chiba | 21 |
| R. Simovic | Nagoya Grampus | 21 |
| H. Takasaki | Matsumoto Yamaga | 19 |
| Wellington | Avispa Fukuoka | 19 |
| Douglas Vieira | Tokyo Verdy | 18 |
| Alan Pinheiro | Tokyo Verdy | 17 |
| Y. Goto | Oita Trinita | 17 |
| K. Sato | Kanazawa | 16 |
| M. Tanaka | Kyoto Sanga | 15 |
| R. Hayashi | Mito Hollyhock | 14 |
| R. Yamasaki | Tokushima Vortis | 14 |
| D. Maeda | Mito Hollyhock | 13 |
| Dinei | Shonan Bellmare | 12 |
| K. Nakami | Kanazawa | 12 |
| T. Sakano | Montedio Yamagata | 12 |
| Juanma | V-varen Nagasaki | 11 |
| K. Kawahara | Ehime FC | 11 |
| K. Kiyotake | JEF United Chiba | 11 |
| R. Aoki | Nagoya Grampus | 11 |
| Y. Nakashima | Machida Zelvia | 11 |
| K. Takai | Thespakusatsu Gunma | 10 |
| S. Akamine | Fagiano Okayama | 10 |
| Soo-Il Kang | Thespakusatsu Gunma | 10 |
| T. Taguchi | Nagoya Grampus | 10 |
| H. Namba | FC Gifu | 9 |
| K. Isa | Oita Trinita | 9 |
| Y. Senuma | Montedio Yamagata | 9 |
| D. Ishizu | Avispa Fukuoka | 8 |