República de China
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- (Chiayi) Lijia
- (Tainan) Lizhilin
- (Taitung) Liji
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- (Hualien) Lianhuachi
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- (Tainan) Lihu
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- (Tainan) Lingding
- (Taoyuan) Lingding
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- (Hualien) Linrong
- (New Taipei) Linkou