L
- (Chiayi) Luzijiao
- (Taichung City) Ludushikeng
- (Tainan) Ludong
- (Chiayi) Lucuowa
- (Changhua) Lucuo
- (Chiayi) Licuo
- (Chiayi) Lucao
- (Chiayi) Lutenghu
- (Tainan) Lutaoyang
- (Tainan) Lutao
- (Taitung) Lyudao Island
- (Hualien) Lüshui
- (Changhua) Lushang
- (Hualien) Lusanwu
- (Yilan) Lubu
- (Changhua) Lunyading
- (Changhua) Lunya
- (Changhua) Lunwei
- (Chiayi) Lunwei
- (Nantou) Lunziwei
- (Tainan) Lunziwei
- (Pingtung) Lunziwei
- (Changhua) Lunzi
- (Changhua) Lunzicuo
- (Taoyuan) Lunzitou
- (Yunlin) Lunziding
- (Pingtung) Lunziding
- (Taoyuan) Lunziping
- (Changhua) Lunzijiao
- (Changhua) Lunzijiao