L
- (Hsinchu) Linjiazhuang
- (Miaoli) Long’ailiao
- (Hsinchu) Leshan
- (Miaoli) Lushan
- (Hualien) Liwu
- (Yilan) Lipi
- (Yilan) Lianhou
- (Changhua) Liaohu
- (Yunlin) Longjie
- (Changhua) Lunzi
- (Changhua) Liuhu
- (Changhua) Luzhongxiang
- (Miaoli) Laozhuang
- (Miaoli) Lücuo
- (Miaoli) Lijinguan
- (Hsinchu) Liuzinankou
- (Miaoli) Longlangding
- (Miaoli) Longgang
- (Miaoli) Leigongkan
- (Miaoli) Laotang
- (Miaoli) Liwu
- (Taoyuan) Licuo
- (Taoyuan) Lincuo
- (Taoyuan) Liuwu
- (Taoyuan) Lunhou
- (Taoyuan) Lücuo
- (Yilan) Linggongyuan
- (Yilan) Luozhuang
- (Yilan) Liuliu
- (Yilan) Lujin