L
- (Taichung City) Liushijia
- (Taichung City) Liancuo
- (Miaoli) Longquan
- (Miaoli) Lixiangping
- (Miaoli) Lixiping
- (Hualien) Liushishi
- (Taitung) Lanyuan
- (Hualien) Liha’an
- (Hualien) Leiyuan
- (Hualien) Lajiagan
- (Taoyuan) Lunzi
- (Taoyuan) Liziyuan
- (Taoyuan) Liaocuo
- (Taoyuan) Longzhuwan
- (Taoyuan) Longyanzhai
- (Taoyuan) Liancheng
- (Taoyuan) Longyankeng
- (Chiayi) Lincuo
- (Chiayi) Lunziding
- (Chiayi) Linzicuo
- (Yunlin) Lücuo
- (Chiayi) Liujiaoting
- (Chiayi) Laoyuanzi
- (Chiayi) Luzhunan
- (Chiayi) Liaobu
- (Chiayi) Lingwei
- (Chiayi) Lukuzi
- (Chiayi) Liudong
- (Chiayi) Longtou
- (Tainan) Longxingkou