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- Law,
- Lút
- 律
- Law,„ to,
- Phah-kuaⁿ-si; sie-kò
- 打官司 相告
- Lawyer,
- Sõng-sṳ
- 訟師
- Lazy,
- Tũaⁿ
- 隋
- Lead, to,
- Kiou; in
- 邀 引
- Lead,„ by the hand,
- Khan
- 牽
- Leak,
- Lāu
- 漏
- Lean, to,
- Uá
- 倚
- Learn,
- Óh
- 學
- Learn,„ as lesson,
- Thák
- 讀
- Lease, to,
- Tsou; sùe
- 租 稅
- Leather,
- Phûe
- 皮
- Leech,
- Hôu-khî
- 蜈蜞
- Left, of side,
- Tò
- 左
- Legend, written,
- Kóu-tn̄g
- 古傳
- Lend,
- Chieh
- 借
- Less,
- Kíam
- 減
- Lick,
- Chĩ
- 䑛
- Life,
- Mīaⁿ
- 命
- Lift, with the hand,
- Hû
- 扶
