L
- (Zhangzhou Shi) Lucuo
- (Zhangzhou Shi) Lindaicun
- (Zhangzhou Shi) Liaoziping
- (Zhangzhou Shi) Liuxiacun
- (Zhangzhou Shi) Liuhuicun
- (Zhangzhou Shi) Lingdou
- (Zhangzhou Shi) Lingdou
- (Zhangzhou Shi) Lanzai
- (Zhangzhou Shi) Luokengcun
- (Zhangzhou Shi) Lutiaohu
- (Zhangzhou Shi) Lianhua
- (Zhangzhou Shi) Linneicun
- (Zhangzhou Shi) Lounei
- (Zhangzhou Shi) Linqiancun
- (Zhangzhou Shi) Lingkoucun
- (Zhangzhou Shi) Lianchi
- (Zhangzhou Shi) Lingdong
- (Zhangzhou Shi) Longchi
- (Zhangzhou Shi) Lantian
- (Zhangzhou Shi) Liukeng
- (Zhangzhou Shi) Luobincun
- (Zhangzhou Shi) Longqian
- (Zhangzhou Shi) Liuchuancun
- (Zhangzhou Shi) Liaodong
- (Zhangzhou Shi) Liangcai
- (Zhangzhou Shi) Longqiucun
- (Zhangzhou Shi) Longtoucun
- (Zhangzhou Shi) Longkeng
- (Zhangzhou Shi) Lingding
- (Zhangzhou Shi) Lengshuikeng