L
- (Nantou) Lengshuikeng
- (Nantou) Lengshuikeng
- (Tainan) Lengshuikeng
- (Nantou) Lele
- (Yunlin) Leicuo
- (Hualien) Lehe
- (Pingtung) Layaoshe
- (Miaoli) Laowuxia
- (Pingtung) Laotianwei
- (Miaoli) Laotianliao
- (Chiayi) Laodian
- (Chiayi) Laotengzhai
- (Nantou) Laoshuikeng
- (Miaoli) Laoshimen
- (Pingtung) Laopi
- (Pingtung) Laobeishi
- (Miaoli) Laobeiliao
- (Taoyuan) Laokengwei
- (Taoyuan) Laokengkou
- (Taoyuan) Laokeng
- (Hsinchu) Laohukou
- (Taichung City) Laoxu
- (Hualien) Laoxi
- (Pingtung) Laofo
- (Taoyuan) Laofandian
- (Yilan) Laozhongyue
- (Miaoli) Laojilong
- (Miaoli) Laoqi
- (Taitung) Longtou
- (Taipei City) Lanya