L
- (Taoyuan) Longyuan
- (Taoyuan) Liangwu
- (Taoyuan) Liangwu
- (Chiayi) Luliaozhuang
- (Chiayi) Luzhukeng
- (Tainan) Longshanzhuang
- (Tainan) Longhukou
- (Chiayi) Liangdu
- (Chiayi) Lukuping
- (Chiayi) Longyanlinwei
- (Chiayi) Luliaoping
- (Chiayi) Laicuo
- (Nantou) Longwei
- (Nantou) Lingjiao
- (Nantou) Linding
- (Yunlin) Longtushezi
- (Nantou) Lizilin
- (Nantou) Lengshuikeng
- (Hualien) Liebaike
- (Hualien) Lanshan
- (Hualien) Longxi
- (Miaoli) Longxingqi
- (Taichung City) Luocuo
- (Taichung City) Liuxiucaizhai
- (Taichung City) Licuo
- (Miaoli) Licuo
- (Miaoli) Licuo
- (Pingtung) Luolin
- (Yunlin) Liaozi
- (Yunlin) Liuhuzi