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| Player | Team | Goals |
|---|---|---|
| Juanma Delgado | V-varen Nagasaki | 26 |
| Erik | Machida Zelvia | 18 |
| Carlinhos Júnior | Shimizu S-pulse | 15 |
| H. Komori | JEF United Chiba | 14 |
| Tiago Alves | Montedio Yamagata | 13 |
| K. Mori | Tokushima Vortis | 13 |
| R. Watanabe | Fujieda MYFC | 13 |
| Thiago Santana | Shimizu S-pulse | 13 |
| P. Utaka | Ventforet Kofu | 12 |
| T. Inui | Shimizu S-pulse | 10 |
| M. Duke | Machida Zelvia | 10 |
| Y. Fujimoto | Montedio Yamagata | 10 |
| Y. Goke | Vegalta Sendai | 10 |
| M. Ando | Mito Hollyhock | 9 |
| Dudu | Jubilo Iwata | 9 |
| M. Matsumoto | Jubilo Iwata | 9 |
| K. Mitsuhira | Ventforet Kofu | 9 |
| R. Germain | Jubilo Iwata | 9 |
| D. Ishikawa | Roasso Kumamoto | 9 |
| J. Kato | Kanazawa | 9 |
| K. Sugiura | Kanazawa | 9 |
| K. Yamura | Fujieda MYFC | 9 |
| K. Nakayama | Shimizu S-pulse | 8 |
| R. Uehara | Jubilo Iwata | 8 |
| S. Fujio | Machida Zelvia | 8 |
| R. Hirakawa | Roasso Kumamoto | 7 |
| M. Hasegawa | Ventforet Kofu | 7 |
| Dudú | JEF United Chiba | 7 |
| K. Tanimura | Iwaki | 7 |
| H. Iwabuchi | Iwaki | 7 |