L
- (Miaoli) Liufen
- (Taichung City) Liufen
- (Taichung City) Liufensankan
- (Tainan) Liuchongxi
- (Hsinchu) Liuchu
- (Pingtung) Liuqiu Yu
- (Hualien) Liujiebi
- (Yilan) Liujiecun
- (Tainan) Liujiading
- (Tainan) Liujiadian
- (Chiayi) Liujiao
- (Hsinchu) Liujia
- (Tainan) Liujia
- (Tainan) Liujia
- (Tainan) Liuchenwei
- (Taichung City) Liuzhangli
- (Tainan) Liziyuan
- (Changhua) Licuo
- (Yilan) Lizejian
- (Changhua) Litoucuo
- (Hsinchu) Litoushan
- (Taichung City) Litoubiao
- (Taoyuan) Litouzhou
- (Pingtung) Lide
- (Taitung) Lidao
- (Miaoli) Liyushixia
- (Pingtung) Lishe
- (Taipei City) Lishanli
- (Hsinchu) Litoushanxia
- (Taichung City) Lishan