| Emperor's Cup | |
| Year: | 1991 |
| Winners: | Nissan Motor |
| Second: | Yomiuri Club |
| Semifinal1: | Toshiba |
| Semifinal2: | Honda Giken |
| Prev Season: | 1990 |
| Next Season: | 1992 |
The 71st Emperor's Cup was held from December 14, 1991, to January 1, 1992. It was the last cup involving clubs from the old Japan Soccer League before it was reorganized into the J.League. The tournament was won by Nissan Motors, now known as Yokohama F. Marinos. The 12 JSL First Division clubs qualified automatically, while the other clubs qualified for the first round via regional qualifying cups.
| Tie no | Home team | Score | Away team | |
|---|---|---|---|---|
| 1 | Yomiuri Club | 3–2 | Yanmar Diesel | |
| 2 | Nippon Steel | 1–4 | Fujita Industries | |
| 3 | East Japan JR Furukawa | 2–0 | Fukuoka University | |
| 4 | Osaka University of Health and Sport Sciences | 1–4 | Yamaha Motors | |
| 5 | Toyota Motors | 3–0 | Keio University | |
| 6 | Nippon Denso | 1–6 | Hitachi | |
| 7 | Kyoto Shiko Club | 1–5 | Otsuka Pharmaceutical | |
| 8 | Juntendo University | 0–4 | Toshiba | |
| 9 | Honda Giken | 2–1 | Fujitsu | |
| 10 | YKK | 0–1 | PJM Futures | |
| 11 | Mitsubishi Motors | 1–0 | Osaka University of Commerce | |
| 12 | Shin Nittetsu Muroran | 0–5 | Matsushita | |
| 13 | ANA | 0–1 | Kawasaki Steel | |
| 14 | Waseda University | 1–2 | Mazda | |
| 15 | Yamagata Nippon Denki | 3–3 | Kokushikan University | |
| Kokushikan won 4 – 5 on penalties | ||||
| 16 | Mie Teachers | 0–9 | Nissan Motors | |
| Tie no | Home team | Score | Away team |
|---|---|---|---|
| 1 | Yomiuri Club | 2–0 | Fujita Industries |
| 2 | East Japan JR Furukawa | 1–0 | Yamaha Motors |
| 3 | Toyota Motors | 1–2 | Hitachi |
| 4 | Otsuka Pharmaceutical | 0–1 | Toshiba |
| 5 | Honda Giken | 2–1 | PJM Futures |
| 6 | Mitsubishi Motors | 1–0 | Matsushita |
| 7 | Kawasaki Steel | 1–1 | Mazda |
| Kawasaki Steel won 4 – 2 on penalties | |||
| 8 | Kokushikan University | 1–5 | Nissan Motors |
| Tie no | Home team | Score | Away team |
|---|---|---|---|
| 1 | Yomiuri Club | 2–0 | East Japan JR Furukawa |
| 3 | Hitachi | 0–2 | Toshiba |
| 5 | Honda Giken | 2–2 | Mitsubishi Motors |
| Honda won 4 – 3 on penalties | |||
| 7 | Kawasaki Steel | 1–2 | Nissan Motors |
| Tie no | Home team | Score | Away team |
|---|---|---|---|
| 1 | Yomiuri Club | 1–0 | Toshiba |
| 5 | Honda Giken | 1–1 | Nissan Motors |
| Nissan won 2 – 4 on penalties | |||
See main article: 1991 Emperor's Cup Final.