L
- (Taitung) Longchang
- (Nantou) Longyanlin
- (Tainan) Lung-an
- (Yunlin) Lunqiancuo
- (Yunlin) Lunqian
- (Taoyuan) Lunjiao
- (Changhua) Lunjiao
- (Changhua) Lunzijiao
- (Yunlin) Luliao
- (Hualien) Lumozi
- (Hsinchu) Lumingkeng
- (Nantou) Luming
- (Hualien) Luming
- (Taitung) Luming
- (Miaoli) Lumanjue
- (Chiayi) Luman
- (Nantou) Lulun
- (Tainan) Luliaobu
- (Hsinchu) Luliaokeng
- (Nantou) Luliaokeng
- (Keelung) Luliao
- (Taichung City) Luliao
- (Changhua) Luliao
- (Nantou) Luliao
- (Chiayi) Luliao
- (Chiayi) Luliao
- (Taitung) Luliao
- (Pingtung) Luliao
- (Nantou) Luguxiang
- (Taichung City) Lugangliao