L
- (Tainan) Liantan
- (Tainan) Longzinei
- (Tainan) Longyanzhai
- (Tainan) Liuchen
- (Tainan) Laoyezhai
- (Tainan) Linkou
- (Tainan) Longgou
- (Tainan) Longzinei
- (Tainan) Liuguyang
- (Tainan) Lizikeng
- (Tainan) Liziwei
- (Pingtung) Lunshang
- (Pingtung) Litoubiao
- (Pingtung) Laotenglin
- (Pingtung) Linding
- (Penghu County) Longtou
- (Penghu County) Lintou
- (Pingtung) Liucuozhuang
- (Pingtung) Liufenzhuang
- (Pingtung) Laotengqiu
- Lo-tung
- (Nantou) Lugu