2006 Emperor's Cup Second Round Second Round

| Match_No_ | Home_Team | Score | Away_Team | Attendance |
|---|---|---|---|---|
| 28 | Fukuoka University | 0-2 | Miyazaki Sangyo-keiei University | 303 |
| 29 | Aichi Gakuin University | 1-8 | Banditonce Kobe | 356 |
| 30 | Shobi University | 0-2 | Tochigi S.C. | 575 |
| 31 | Ryutsu Keizai University F.C. | 0-2 | Rosso Kumamoto | 348 |
| 32 | Shizuoka F.C. | 2-1 | Arte Takasaki | 251 |
| 33 | YKK AP F.C. | 1-0 (a.e.t.) | Hachinohe University | 1125 |
| 34 | Hosei University | 2-0 | TDK S.C. | 449 |