(Entry List)
| No. | Drivers | Entrant | Make | Type | Engine |
| 1 | Masahiro Hasemi | Sakai Racing Team | MCS | 2 | BMW |
| 5 | Yoshimi Katayama | Katayama Racing | KR | 1 | Mazda |
| 6 | Masanori Sekiya | Italya Sport (J) | MCS | | Mazda |
| 7 | Keiji Matsumoto | Racing Mate Project Team | MCS | 2 | BMW |
| 8 | Fumiyasu Satou | Alpha Cubic Racing Team | MCS | | Mazda |
| 9 | Taku Akaike | Mazda Auto Yamanashi | MCS | | Mazda |
| 14 | Yasuo Ishimura | Hermanos Racing | MCS | | Mazda |
| 15 | Eiji Iwata | Sanada Racing Team | MCS | | Mazda |
| 18 | Hiroshi Fushida | Fushida Racers | MCS | | Mazda |
| 19 | Kazuyoshi Hoshino | Heroes Racing | MCS | | BMW |
| 20 | Naohiro Fujita | Speed Star Wheel Racing Team | MCS | | BMW |
| 27 | Kaneyuki Okamoto | Okamoto Racing | Okamoto | S811 | Mazda |
| 30 | Kunimitsu Takahashi | Royce Racing (J) | Royce | RM-1 | BMW |
| 33 | Masatomo Shimizu | Trident Racing | MCS | | Mazda |
| 37 | Satoru Nakajima | I&I Racing Developments | MCS | | Mazda |
| 80 | Tetsuji Shiratori | Shizumatsu Racing Team | Chevron | B36 | Mazda |
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