2006 Emperor's Cup Second Round Second Round

| Match_No_ | Home_Team | Score | Away_Team | Attendance |
|---|---|---|---|---|
| 21 | Nippon Steel Oita F.C. | 3-1 | Matsumoto Yamaga F.C. | 261 |
| 22 | Kochi University | 4-0 | S.C. Tottori | 138 |
| 23 | National Institute of Fitness and Sports in Kanoya | 0-3 | Biwako Seikei Sport College | 223 |
| 24 | Nirasaki Astros F.C. | 1-3 ( a.e.t. ) | Ritsumeikan University | 78 |
| 25 | Mitsubishi Motors Mizushima F.C. | 2-0 | F.C. Central Chugoku | 723 |
| 26 | Kansai University | 0-0 (a.e.t.) | F.C. Ryūkyū | 359 |
| Kansai University won 6-5 on penalties. | Kansai University won 6-5 on penalties. | Kansai University won 6-5 on penalties. | Kansai University won 6-5 on penalties. | Kansai University won 6-5 on penalties. |
| 27 | Kanagawa University | 0-1 | F.C. Gifu | 794 |