L
- (Changhua) Lugangxi
- (Changhua) Lugang
- (Miaoli) Luhu
- (Miaoli) Luhu
- (Nantou) Luhao
- (Taichung City) Lufeng
- (Pingtung) Lüfeng
- (Yunlin) Lukuzi
- (Yunlin) Luzhutang
- (Tainan) Luzhutan
- (Taichung City) Luzhunan
- (Nantou) Luzhudi
- (Miaoli) Luchukeng
- (Miaoli) Luchukeng
- (Taichung City) Lu Liao Li
- (Taichung City) Lüchuan
- (Taoyuan) Luzhu
- (Miaoli) Luzhunan
- (Changhua) Lujia
- (Miaoli) Luchang
- (Hsinchu) Luchang
- (Yunlin) Luchang
- (Taitung) Luanshan
- (Pingtung) Luoyang
- (Pingtung) Luowuluowushe
- (Taipei City) Louzicuo
- (Taitung) Loumen Yan
- (Yilan) Luodong
- (Yunlin) Luocuoliao
- (Taichung City) Luocuo