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| Player | Team | Goals |
|---|---|---|
| K. Hashimoto | Tegevajaro Miyazaki | 25 |
| T. Shimada | Osaka | 13 |
| Y. Togashi | Gainare Tottori | 12 |
| Y. Toshida | Kanazawa | 12 |
| R. Sawakami | Vanraure Hachinohe | 12 |
| P. J. Tanaka | Tochigi City | 11 |
| Patric | Kanazawa | 11 |
| K. Mori | Fukushima United | 10 |
| K. Kawamura | Kagoshima United | 10 |
| H. Higuchi | Fukushima United | 10 |
| K. Kobayashi | Kochi United | 10 |
| Y. Okada | Nara Club | 9 |
| K. Jojo | Fukushima United | 9 |
| R. Ota | Tochigi SC | 9 |
| T. Igarashi | Tochigi SC | 9 |
| P. Utaka | Tochigi City | 9 |
| Y. Nishimura | Thespakusatsu Gunma | 9 |
| M. Hyakuda | Nara Club | 9 |
| M. Hiraoka | Tochigi City | 9 |
| S. Tanaka | Matsumoto Yamaga | 9 |
| R. Nishitani | FC Gifu | 8 |
| K. Yanagimachi | Azul Claro Numazu | 8 |
| M. Ano | Tegevajaro Miyazaki | 8 |
| K. Murakoshi | Matsumoto Yamaga | 8 |
| K. Nakano | Tochigi SC | 7 |
| R. Kita | FC Gifu | 7 |
| C. Nduka | Kagoshima United | 7 |
| K. Shimizu | Fukushima United | 7 |
| M. Nishimura | Osaka | 7 |
| Rodrigo Angelotti | Kagoshima United | 7 |