L
- (Miaoli) Linliping
- (Hualien) Linrong
- (Hsinchu) Lingwei
- (Taipei City) Lingtou
- (Taoyuan) Lingtou
- (Taoyuan) Lingding
- (Tainan) Lingding
- (Tainan) Lingding
- (Tainan) Lingziliao
- (Tainan) Lingzilin
- (Keelung) Lingquansi
- (Tainan) Lingjiao
- (Tainan) Lingji
- (Tainan) Linfengying
- (Hsinchu) Libu
- (Taichung City) Liming
- (Pingtung) Liming
- (Pingtung) Lilu
- (Pingtung) Lilicun
- (Taichung City) Lilin Cun
- (Pingtung) Lili
- (Taichung City) Lileng
- (Pingtung) Ligang
- (Tainan) Lihu
- (Changhua) Lixingxiang
- (Yunlin) Lifenzhuangzi
- (Taichung City) Lianzikengkou
- (Tainan) Liantan
- (Yunlin) Lianshi
- (Nantou) Lianshengkeng