S (Taichung City) Shangfengshujiao (Miaoli) Shangshuijing (Pingtung) Shanghan (Pingtung) Shangshu (New Taipei) Shanghengping (Miaoli) Shangsihu (Taichung City) Shanghengshan (Taoyuan) Shangsihu (Kaohsiung) Shanghe (Taitung) Shangdaxi (Kinmen County) Shanghou’an (Pingtung) Shangdaxin (Pingtung) Shangliao (Hsinchu) Shangdahu (Taitung) Shangtaiping (Miaoli) Shangdakeng (Taoyuan) Shangdaku (Miaoli) Shangdanan (Miaoli) Shangdao (Miaoli) Shangdawo (Hsinchu) Shangdawo (Taipei City) Shangtayou (Taoyuan) Shangtianxin (Tainan) Shangditing (Taitung) Shangluliao (Tainan) Shanglunzi (Chiayi) Shanglun (Kaohsiung) Shanglubu (Taichung City) Shangnankeng (Hsinchu) Shangnibu 44 45 46 47 48