L
- (Tainan) Longtan
- (Nantou) Lixing
- (Tainan) Longquan Li
- (Chiayi) Lizilun
- (Tainan) Liukuailiao
- (Chiayi) Laicuo
- (Changhua) Lunjiaoliao
- (Changhua) Lushankeng
- (Tainan) Laiganliao
- (Chiayi) Lunziding
- (Yunlin) Luzhujiao
- (Hsinchu) Laogengliao
- (Pingtung) Laotantou
- (Chiayi) Liudouzi
- (Pingtung) Liuxiang
- (Pingtung) Linhou
- (Hualien) Lifen
- (Pingtung) Lantou
- (Nantou) Linzitou
- (Yunlin) Luzhuxiang
- (Tainan) Luzhugou
- (Yilan) Longtan
- (Chiayi) Linzibu
- (Changhua) Lianjiaocuo
- (Yilan) Liumao’an
- (Yilan) Leshuicun
- (Pingtung) Liangshan
- (Taitung) Luye
- (Hsinchu) Luzikeng
- (Nantou) Luzikeng