L
- (Miaoli) Lincuo
- (Miaoli) Longshukeng
- (Miaoli) Lianhuadi
- (Miaoli) Liucuo
- (Miaoli) Licuo
- (Pingtung) Liaodi
- (Pingtung) Liaodixia
- (Pingtung) Liaozi
- (Pingtung) Luchangding
- (Taitung) Laogongliao
- (Taitung) Laobalaoba
- (Taichung City) Longzhouwo
- (Nantou) Luwen
- (Nantou) Longtushe
- (Keelung) Liuceng
- (Keelung) Liyukeng
- (Keelung) Lingjiao
- (Taipei City) Lingjiao
- (Taipei City) Lunziwei
- (Taipei City) Lingxia
- (Taipei City) Lingtou
- (Taitung) Luliaogou
- (Taitung) Litouzhen
- (Taichung City) Lincuozhuang
- (Taichung City) Liulucuo
- (Taichung City) Liuguzhuang
- (Taichung City) Liushunan
- (Taichung City) Liangjingzi
- (Taipei City) Linong
- (Chiayi) Linzinei