This paper deals with topology optimization based on the projection method using Heaviside function. Several image-processing based filtering techniques have so far been proposed for regularization. They are conventionally applied to the design sensitivities rather than the design variables themselves. However, it causes discrepancies between the filtered sensitivities and the actual sensitivities that may confuse the optimization process and disturb the convergence. In this paper, we propose a Heaviside projection based topology optimization method with a scalar function that is filtered by a Helmholtz type partial differential equation. The optimality can be strictly discussed in terms of the KKT condition. In order to demonstrate the effectiveness of the proposed method, a minimum compliance problem is solved.