L
- (Zhangzhou Shi) Lianxincun
- (Zhangzhou Shi) Lianchengcun
- (Zhangzhou Shi) Liyangcun
- (Zhangzhou Shi) Liugangcun
- (Zhangzhou Shi) Longtiancun
- (Zhangzhou Shi) Longhecun
- (Zhangzhou Shi) Lubiancun
- (Zhangzhou Shi) Longjingcun
- (Zhangzhou Shi) Longshuicun
- (Zhangzhou Shi) Linxicun
- (Xiamen Shi) Luoxicun
- (Zhangzhou Shi) Lianqiaocun
- (Longyan Shi) Lianzhongcun
- (Quanzhou Shi) Lingdoucun
- (Zhangzhou Shi) Linzhong
- (Zhangzhou Shi) Liangtian
- (Zhangzhou Shi) Linban
- (Zhangzhou Shi) Longfangcun
- (Quanzhou Shi) Lingtou
- (Quanzhou Shi) Longmencun
- (Quanzhou Shi) Lanxicun
- (Quanzhou Shi) Lujiangcun
- (Quanzhou Shi) Longshancun
- (Quanzhou Shi) Longjiangcun
- (Quanzhou Shi) Lindongcun
- (Quanzhou Shi) Liushancun
- (Zhangzhou Shi) Lingxia
- (Zhangzhou Shi) Luoxicun
- (Zhangzhou Shi) Liangpucun
- (Quanzhou Shi) Lianmeicun