Bonucci is reportedly suffering from muscle fatigue and didn't play midweek as Juve progressed to the final of the Coppa Italia after emerging victorious against Inter over two legs.
The Bianconeri return to Champions League duties next week against Porto, and it is believed Bonucci is being saved for that game following his rest period out of the team.
Matthijs de Ligt and Giorgio Chiellini will probably start in the centre of defence against Napoli, then, though Merih Demiral was impressive against Inter in the cup.
Juan Cuadrado started in midfield versus Inter but could be moved back to right-back for this one, with Alex Sandro on the other flank.
Arthur will miss out this one, which will likely mean a starting central midfield duo of Rodrigo Bentancur and Adrien Rabiot.
The Uruguayan was suspended for the last league game, a win against Roma.
Weston McKennie could be asked to play as a narrow wide-man on the right-hand side again, with Federico Chiesa on the left.
Paulo Dybala is a major doubt for the Napoli game after feeling pain again in his troublesome left knee.
That makes the decision for the forward line relatively simple for Pirlo, with Alvaro Morata set to partner Cristiano Ronaldo.
In goal, Gianluigi Buffon will make way for Wojciech Szczesny.