| 1. | Juninho
Kawasaki Frontale | Brazil | 30 | 22 |
| 2. | Baré
Gamba Osaka | Brazil | 25 | 20 |
| 3. | Edmilson
Albirex Niigata | Brazil | 25 | 19 |
| 4. | Ueslei
Sanfrecce Hiroshima | Brazil | 35 | 17 |
| 5. | Washington
Urawa Red Diamonds | Brazil | 32 | 16 |
| 6. | Leandro
Vissel Kobe | Brazil | 22 | 15 |
| 7. | Hideo Oshima
Yokohama F. Marinos | Japan | 27 | 14 |
| | Marquinhos
Kashima Antlers | Brazil | 31 | 14 |
| | Yoshito Okubo
Vissel Kobe | Japan | 25 | 14 |
| 10. | Cho Jae-jin
Shimizu S-Pulse | South Korea | 26 | 13 |
| | Frode Johnsen
Nagoya Grampus | Norway | 33 | 13 |
| 12. | Hisato Sato
Sanfrecce Hiroshima | Japan | 25 | 12 |
| | Jong Tae-se
Kawasaki Frontale | North Korea | 23 | 12 |
| | Lucas Severino
FC Tokyo | Brazil | 28 | 12 |
| | Ryoichi Maeda
Júbilo Iwata | Japan | 26 | 12 |
| 16. | Koji Yamase
Yokohama F. Marinos | Japan | 26 | 11 |
| 17. | Daisuke Sakata
Yokohama F. Marinos | Japan | 24 | 10 |
| | Daisuke Takahashi
Oita Trinita | Japan | 24 | 10 |
| | Magno Alves
Gamba Osaka | Brazil | 31 | 10 |
| | Tadanari Lee
Kashiwa Reysol | Japan | 21 | 10 |
| 21. | Fernandinho
Shimizu S-Pulse | Brazil | 26 | 9 |
| | Koki Mizuno
JEF United Chiba | Japan | 22 | 9 |
| | Marcio Richardes
Albirex Niigata | Brazil | 26 | 9 |
| | Ryuji Bando
Gamba Osaka | Japan | 28 | 9 |
| | Tatsuya Tanaka
Urawa Red Diamonds | Japan | 15 | 9 |
