(Entry List)
| No. | Drivers | Entrant | Make | Type | Model | Engine | Gr. |
| 1 | Hasemi / Olofsson | Nissan Motorsports (J) | Nissan | R90CP | | Nissan | C1 |
| 18 | Nielsen / Martini / Krosnoff | TWR Suntec Jaguar (GB) | Jaguar | XJR-11 | | Jaguar | C1 |
| 23 | Hoshino / Suzuki | Nissan Motorsports (J) | Nissan | R91CP | | Nissan | C1 |
| 25 | Okada / Kageyama / Sandro Sala / *Wada | Team Le Mans (J) | Nissan | R91VP | | Nissan | C1 |
| 27 | Nakaya / Weidler | From A Racing (J) | Nissan | R91CK | | Nissan | C1 |
| 36 | Sekiya / Ogawa / Wallace | Toyota Team Tom's (J) | Toyota | 91C-V | | Toyota | C1 |
| 37 | Lees / Elgh / Wallace | Toyota Team Tom's (J) | Toyota | 91C-V | | Toyota | C1 |
| 38 | Ratzenberger / Raphanel / Nagasaka | Toyota Team SARD (J) | Toyota | 91C-V | | Toyota | C1 |
| 91 | Bailey / Acheson | Team 0123 (AUS) | Porsche | 962 | C | Porsche | C1 |
| 100 | Fouché / Andskar | Nisseki Racing Team (J) | Porsche | 962 | C GTi | Porsche | C1 |
| 180 | | TWR Suntec Jaguar (GB) | Jaguar | XJR-11 | | Jaguar | C1 |
| 201 | Yorino / Terada / Kennedy | Mazdaspeed (J) | Mazda | 787B | | Mazda | GTP |
| 230 | Shiratori / Shimizu / Fujii | Pleasure Racing (J) | Mazda | 767 | B | Mazda | GTP |
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