L
- (Yilan) Linlikeng
- (Yilan) Linsen
- (Yilan) Linggongcheng
- (Yilan) Lantai
- (Yilan) Lubucheng
- (Pingtung) Luojiazhuang
- (Pingtung) Luzhuwen
- (Nantou) Linjia
- (Nantou) Lucuo
- (Nantou) Liulongtou
- (Nantou) Lunlong
- (Nantou) Lunwei
- (Nantou) Litoujian
- (Nantou) Lintoukeng
- (Nantou) Longyan
- (Nantou) Lianshengxiang
- (Changhua) Liucuo
- (Changhua) Lunzi
- (Changhua) Lincuozi
- (Changhua) Longzitou
- (Nantou) Lianjiao
- (Nantou) Luliao
- (Nantou) Lizhijiao
- (Changhua) Liuzikeng
- (Changhua) Lunzidi
- (Nantou) Leigongshan
- (Nantou) Linzijiaowei
- (Taichung City) Lincuo
- (Miaoli) Laohuofang
- (Miaoli) Liucuo