L
- (Taichung City) Longshizi
- (Changhua) Liaozi
- (Changhua) Liaocuo
- (Changhua) Liugulu
- (Taichung City) Liugu
- (Taichung City) Luocuo
- (Changhua) Litoucuo
- (Taichung City) Laobuluo
- (Tainan) Lintounei
- (Hualien) Lingding
- (Penghu County) Longchuanggu
- (Hsinchu) Lahao
- (Taoyuan) Li’an
- (Taoyuan) Licuo
- (Taoyuan) Luocuo
- (Taoyuan) Lücuo
- (Taoyuan) Lüwu
- (Taoyuan) Luocuopo
- (Taoyuan) Liugu
- (Hsinchu) Lumingqiao
- (Hsinchu) Laowo
- (Taoyuan) Lingyungang
- (Hsinchu) Lishuxia
- (Hsinchu) Liuquwo
- (Hsinchu) Longyanshuxia
- (Hsinchu) Luzikeng
- (Hsinchu) Laochating
- (Hsinchu) Laosheliao
- (Taoyuan) Lüwu
- (Taoyuan) Liaowu