The phenomenon of future rewards being devalued as a function of delay is referred to as delay discounting (DD). It is considered a measure of impulsivity, and steep DD characterizes psychiatric problems such as addictive disorders and attention deficit/hyperactivity disorder. This preliminarily study examined prefrontal hemodynamic activity using functional near-infrared spectroscopy (fNIRS) in healthy young adults performing a DD task. Prefrontal activity during a DD task with hypothetical monetary rewards was measured in 20 participants. A discounting rate (k-value) in the DD task was determined on the basis of a hyperbolic function. To validate thek-value, a DD questionnaire and the Barratt impulsiveness scale (BIS) were administered after fNIRS. The DD task induced a significant increase in oxygenated hemoglobin (oxy-Hb) concentration bilaterally in the frontal pole and dorsolateral prefrontal cortex (PFC) compared with a control task. Significant positive correlations were detected between left PFC activity and discounting parameters. Right frontal pole activity, however, showed significantly negative correlation with motor impulsivity as a BIS subscore. These results suggest that left and right PFCs have differential contributions when performing the DD task. The present findings suggest the idea that fNIRS measurement of prefrontal hemodynamic activity can be useful for understanding the neural mechanisms underlying DD and is applicable for assessing PFC function among psychiatric patients with impulsivity-related problems.