| Competition: | J.League Division 2 |
| Season: | 2006 |
| Winners: | Yokohama FC 1st J2 title 1st D2 title |
| Promoted: | Yokohama FC Kashiwa Reysol Vissel Kobe |
| League Topscorer: | Borges (26 goals total) |
| Matches: | 312 |
| Total Goals: | 833 |
| Highest Attendance: | 18,648 (Round 14, Vegalta vs. Bellmare) |
| Lowest Attendance: | 1,019 (Round 23, HollyHock vs. Thespa) |
| Average Attendance: | 6,406 |
| Prevseason: | 2005 |
| Nextseason: | 2007 |
The 2006 J. League Division 2 season is the 35th season of the second-tier club football in Japan and the 8th season since the establishment of J2 League.
In this season, number of participating clubs became thirteen, increased by one from the previous season. The clubs competed in the quadruple round-robin format for the top two promotion slots. Farther, the third-placed finisher participated in the Pro/Rele Series for the promotion. There were no relegation to the third-tier Japan Football League.
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Following thirteen clubs played in J. League Division 2 during 2006 season. Of these clubs, Kashiwa Reysol, Tokyo Verdy 1969, and Vissel Kobe relegated from J1 last year. Also, Ehime F.C. newly joined the J. League Division 2 from Japan Football League.
Thirteen clubs will play in quadruple round-robin format, a total of 48 games each. A club receives 3 points for a win, 1 point for a tie, and 0 points for a loss. The clubs are ranked by points, and tie breakers are, in the following order:
A draw would be conducted, if necessary. However, if two clubs are tied at the first place, both clubs will be declared as the champions. The top two clubs will be promoted to J1, while the 3rd placed club plays a two-legged Promotion/relegation series.
