| 1. | Naohiro Takahara
Júbilo Iwata | Japan | 43 | 26 |
| 2. | Magrão
Gamba Osaka | Brazil | 48 | 22 |
| 3. | Ueslei
Nagoya Grampus | Brazil | 50 | 20 |
| 4. | Marcos
Vegalta Sendai | Brazil | 48 | 18 |
| 5. | Choi Yong-soo
JEF United Chiba | South Korea | 49 | 16 |
| | Edmundo
Tokyo Verdy | Brazil | 51 | 16 |
| | Masashi Nakayama
Júbilo Iwata | Japan | 55 | 16 |
| 8. | Amaral
FC Tokyo | Brazil | 56 | 15 |
| | Emerson Sheik
Urawa Red Diamonds | Qatar | 44 | 15 |
| 10. | Will
Yokohama F. Marinos | Brazil | 48 | 14 |
| 11. | Teruaki Kurobe
Kyoto Sanga | Japan | 44 | 13 |
| 12. | Kota Yoshihara
Gamba Osaka | Japan | 44 | 11 |
| 13. | Ivica Vastic
Nagoya Grampus | Austria | 53 | 10 |
| | Toshiya Fujita
Júbilo Iwata | Japan | 51 | 10 |
| | Yoshiteru Yamashita
Vegalta Sendai | Japan | 45 | 10 |
| 16. | Alessandro Santos
Shimizu S-Pulse | Japan | 45 | 9 |
| | Tuto
Urawa Red Diamonds | Brazil | 43 | 9 |
| 18. | Kelly
FC Tokyo | Brazil | 47 | 8 |
| 19. | Atsushi Yanagisawa
Kashima Antlers | Japan | 45 | 7 |
| | Daisuke Oku
Yokohama F. Marinos | Japan | 46 | 7 |
| | Euller
Kashima Antlers | Brazil | 51 | 7 |
| | Park Ji-sung
Kyoto Sanga | South Korea | 41 | 7 |
| | Shingo Suzuki
Kyoto Sanga | Japan | 44 | 7 |
| | Sidiclei
Vissel Kobe | Brazil | 50 | 7 |
| | Takafumi Ogura
Hokkaido Consadole Sapporo | Japan | 49 | 7 |
| | Tatsuhiko Kubo
Sanfrecce Hiroshima | Japan | 46 | 7 |
