S (Miaoli) Shangbantianliao (Taoyuan) Shangbeishi (Miaoli) Shangping (Hsinchu) Shangping (Miaoli) Shangbogongkeng (Pingtung) Shangbutou (Hsinchu) Shangsantun (Hsinchu) Shangshan (Miaoli) Shangshanxia (Chiayi) Shangxizhou (Yilan) Shangshengou (Kaohsiung) Shangxiexincun (Miaoli) Shangxin (Kinmen County) Shangyi (New Taipei) Shangkengzikou (Taoyuan) Shangkanglang (Pingtung) Shanggangwei (Kaohsiung) Shangkeng (Taichung City) Shangkeng (Kinmen County) Shangku (Keelung) Shanggu (Miaoli) Shangguan (Taitung) Shangli (Kaohsiung) Shangliao (Kinmen County) Shanglin (Taitung) Shangduoliang (Pingtung) Shangcun (Pingtung) Shang-ts'un-ts'un (Miaoli) Shangtongxiaowan (Miaoli) Shangwan 45 46 47 48 49