Goka, Shimane

 was a village located in Oki District, Shimane Prefecture, Japan.
As of 2003, the village had an estimated population of 2,123 and a density of 40.52 persons per km². The total area was 52.39 km².
On October 1, 2004, Goka, along with the town of Saigō, and the villages of Fuse and Tsuma (all from Oki District), was merged to create the town of Okinoshima.