| Player | Last | Overall | First |
| Sato (Sanfreece Hiroshima) | 8 | | 22 | | 6 | |
| Takahashi (Roasso Kumamoto) | 6 | | 17 | | 4 | |
| Okubo (Avispa Fukuoka) | 6 | | 12 | | 3 | |
| Komatsu (Cerezo Osaka) | 5 | | 16 | | 4 | |
| Anderson (Yokohama FC) | 4 | | 15 | | 5 | |
| Morisaki (Sanfreece Hiroshima) | 4 | | 12 | | 4 | |
| Hasegawa (Montedio Yamagata) | 4 | | 11 | | 4 | |
| Doumbia (Tokushima Vortis) | 4 | | 7 | | 1 | |
| Nishino (Mito Hollyhock) | 4 | | 7 | | 1 | |
| Miyazaki (Montedio Yamagata) | 4 | | 6 | | 0 | |
| Ishihara (Shonan Bellmare) | 3 | | 17 | | 6 | |
| Arata (Mito Hollyhock) | 3 | | 16 | | 7 | |
| Germano (Cerezo Osaka) | 3 | | 13 | | 4 | |
| Takada (Thespa Kusatsu) | 3 | | 8 | | 4 | |
| Katagiri (FC Gifu) | 3 | | 8 | | 2 | |
| Ufuk (Avispa Fukuoka) | 3 | | 5 | | 1 | |
| Abraćo (Shonan Bellmare) | 3 | | 5 | | 0 | |
| Careca (Cerezo Osaka/Shonan Bellmare) | 3 | | 4 | | 0 | |
| Yamazaki (Thespa Kusatsu) | 3 | | 3 | | 0 | |
| Fujita (Sagan Tosu) | 2 | | 14 | | 9 | |
| Ryang (Vegalta Sendai) | 2 | | 13 | | 8 | |
| Goto (Thespa Kusatsu) | 2 | | 11 | | 7 | |
| Kagawa (Cerezo Osaka) | 2 | | 9 | | 3 | |
| Hirase (Vegalta Sendai) | 2 | | 9 | | 2 | |
| Katayama (FC Gifu) | 2 | | 8 | | 2 | |
| Tanaka (Avispa Fukuoka) | 2 | | 6 | | 2 | |
| Onishi (Ventforet Kofu) | 2 | | 6 | | 1 | |
| Akahoshi (Mito Hollyhock) | 2 | | 6 | | 1 | |
| Ishida (Tokushima Vortis) | 2 | | 6 | | 1 | |
| Shimada (Thespa Kusatsu) | 2 | | 5 | | 2 | |
| Namba (Yokohama FC) | 2 | | 5 | | 1 | |
J.League 2 2008