The object of this study was to prepare activated carbons containing nitrogenous functional groups by a chemical method from nitrogen-containing raw materials. Fish (Ctenopharyngodon idellus) scales were impregnated with phosphoric acid (H3PO4) and activated at varied temperatures. The adsorption ability, structural characteristics, surface chemistry, and morphology of the activated carbons were characterized by methylene blue and iodine values, nitrogen adsorption, the Boehm method, scanning electron microscopy (SEM), and X-ray photoelectron spectroscopy (XPS). The total alkaline groups content of the activated carbon produced from fish scales was 0.4330 mmol/g, the total acidic groups was 1.68 mmol/g, the Brunauer–Emmett–Teller (BET) surface area was 501 cm2/g, and the total pore volume was 0.284 cm3/g. The average pore diameter was 1.94 nm under an activation temperature of 550 °C, an activation time of 1 h, and an impregnation ratio of 2. As a result of this study, nitrogenous functional groups that contained acid-base amphoteric adsorbent were produced.