(Entry List)
| No. | Drivers | Entrant | Principal | Make | Type | Model | Engine | Gr. |
| 1 | Hasemi / Olofsson | Nissan Motorsports (J) | | Nissan | R91CP | | Nissan | C1 |
| 18 | Nielsen / Martini / Krosnoff | TWR Suntec Jaguar (GB) | | Jaguar | XJR-11 | | Jaguar | C1 |
| 18T | | TWR Suntec Jaguar (GB) | | Jaguar | XJR-11 | | Jaguar | C1 |
| 23 | Hoshino / Suzuki | Nissan Motorsports (J) | | Nissan | R91CP | | Nissan | C1 |
| 25 | Wada / Okada / *Kageyama | Team Le Mans (J) | | Nissan | R91VP | | Nissan | C1 |
| 27 | Nakaya / Weidler | From A Racing (Nova) (J) | | Nissan | R91CK | | Nissan | C1 |
| 36 | Ogawa / Sekiya | Toyota Team Tom's (J) | | Toyota | 91C-V | | Toyota | C1 |
| 37 | Lees / Elgh | Toyota Team Tom's (J) | | Toyota | 91C-V | | Toyota | C1 |
| 38 | Ratzenberger / Nagasaka / Raphanel | Toyota Team SARD (J) | | Toyota | 91C-V | | Toyota | C1 |
| 77 | Misaki / Yokoshima | Team Fedco (J) | | Spice | SE91C | | Ford | C1 |
| 100 | Fouché / Andskar | Nisseki Racing Team (Trust) (J) | | Porsche | 962 | C GTi | Porsche | C1 |
| 201 | Herbert / Gachot | Mazdaspeed (J) | | Mazda | 787B | | Mazda | GTP |
| 202 | Terada / Yorino | Mazdaspeed (J) | | Mazda | 787 | | Mazda | GTP |
| 230 | Shiratori / Shimizu / Fujii | Pleasure Racing (Trident) (J) | | Mazda | 767 | B | Mazda | GTP |
Entered cars that did not arrive:
| No. | Drivers | Entrant | Principal | Make | Type | Model | Engine | Gr. |
| 2 | Takahashi / Dickens | Team Taisan Klepper (J) | Yasutsune Chiba | Porsche | 962 | C | Porsche | C1 |
| 7 | Needell / Reid | The Alpha Racing (J) | | Porsche | 962 | C | Porsche | C1 |
| 92 | Weaver / Haywood | Team Schuppan (AUS) | | Porsche | 962 | C | Porsche | C1 |
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