| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| P'a-ya-ya | city | Pingdong | Taiwan | 22.65 | 120.67 | 1932 | 30837 |
| P'a-ya-ya-she | city | Pingdong | Taiwan | 22.65 | 120.67 | 1932 | 30837 |
| P'ai-tzu-lu | city | Pingdong | Taiwan | 21.99 | 120.73 | 3 | 23643 |
| P'ai-tzu-lu-t'ou | city | Pingdong | Taiwan | 22.00 | 120.73 | 19 | 24979 |
| P'ai-wan | city | Pingdong | Taiwan | 22.63 | 120.63 | 269 | 30843 |
| P'ai-wan | city | Pingdong | Taiwan | 22.78 | 120.70 | 2509 | 30551 |
| P'ai-wan-she | city | Pingdong | Taiwan | 22.78 | 120.70 | 2509 | 30551 |
| P'ao-tzu-yuan | city | Pingdong | Taiwan | 22.38 | 120.61 | 114 | 25949 |
| P'eng-hu-ts'o | city | Pingdong | Taiwan | 22.58 | 120.49 | 29 | 30843 |
| P'eng-lai | city | Pingdong | Taiwan | 22.55 | 120.53 | 19 | 30843 |
| P'eng-lai | city | Pingdong | Taiwan | 22.55 | 120.53 | 29 | 30843 |
| P'eng-lai-li | city | Pingdong | Taiwan | 22.55 | 120.53 | 29 | 30843 |
| P'eng-lai-ts'un | city | Pingdong | Taiwan | 22.55 | 120.53 | 19 | 30843 |
| P'eng-ts'o | city | Pingdong | Taiwan | 22.75 | 120.55 | 124 | 30735 |
| P'eng-ts'o-ts'un | city | Pingdong | Taiwan | 22.75 | 120.55 | 124 | 30735 |
| P'i-jih | city | Pingdong | Taiwan | 22.06 | 120.89 | 0 | 12096 |
| P'i-liao | city | Pingdong | Taiwan | 22.36 | 120.64 | 275 | 26780 |
| P'i-t'ou-hsia | city | Pingdong | Taiwan | 22.61 | 120.56 | 42 | 30843 |
| P'i-t'ou-hsiang | city | Pingdong | Taiwan | 22.61 | 120.56 | 42 | 30843 |
| P'i-tzu-t'ou | city | Pingdong | Taiwan | 22.53 | 120.56 | 59 | 30843 |
| P'i-yu-ma | city | Pingdong | Taiwan | 22.65 | 120.71 | 3349 | 24805 |
| P'i-yu-ma-she | city | Pingdong | Taiwan | 22.65 | 120.71 | 3349 | 24805 |
| P'ien-pu | city | Pingdong | Taiwan | 22.11 | 120.87 | 101 | 20675 |
| P'ing-fu-ts'un | city | Pingdong | Taiwan | 22.35 | 120.38 | 157 | 1791 |
| P'ing-ho | city | Pingdong | Taiwan | 22.76 | 120.50 | 104 | 30711 |
| P'ing-ho | city | Pingdong | Taiwan | 22.65 | 120.71 | 3349 | 24805 |
| P'ing-ho-she | city | Pingdong | Taiwan | 22.65 | 120.71 | 3349 | 24805 |
| P'ing-ho-ts'un | city | Pingdong | Taiwan | 22.55 | 120.63 | 830 | 30843 |
| P'ing-ho-ts'un | city | Pingdong | Taiwan | 22.65 | 120.71 | 3349 | 24805 |
| P'ing-liao | city | Pingdong | Taiwan | 22.02 | 120.71 | 239 | 18788 |
| P'ing-pu | city | Pingdong | Taiwan | 22.32 | 120.63 | 173 | 19109 |
| P'ing-pu | city | Pingdong | Taiwan | 22.11 | 120.87 | 101 | 20675 |
| P'ing-pu Farm | city | Pingdong | Taiwan | 22.33 | 120.65 | 830 | 26641 |
| P'ing-pu Nung-ch'ang | city | Pingdong | Taiwan | 22.33 | 120.65 | 830 | 26641 |
| P'ing-pu-ts'o | city | Pingdong | Taiwan | 22.32 | 120.63 | 173 | 19109 |
| P'ing-pu-ts'o | city | Pingdong | Taiwan | 22.58 | 120.53 | 29 | 30843 |
| P'ing-shan-lu | city | Pingdong | Taiwan | 22.51 | 120.60 | 127 | 30843 |
| P'ing-tung | city | Pingdong | Taiwan | 22.67 | 120.49 | 68 | 31106 |
| P'ing-tung Agriculture College Pao-li Experimental Farm | city | Pingdong | Taiwan | 22.07 | 120.78 | 830 | 30897 |
| P'ing-tung Hsien Kung-kung Tsao-ch'an Farm | city | Pingdong | Taiwan | 22.53 | 120.56 | 55 | 30843 |
| P'ing-tung Hsien Kung-kung Tsao-ch'an Nung-ch'ang | city | Pingdong | Taiwan | 22.53 | 120.56 | 55 | 30843 |
| P'ing-tung Livestock Farm of Sugar Industrial Plant | city | Pingdong | Taiwan | 22.66 | 120.45 | 55 | 46600 |
| P'ing-tung Sugar Company Pasture | city | Pingdong | Taiwan | 22.72 | 120.57 | 183 | 30776 |
| P'ing-tung T'ang-ch'ang Hsu-mu-ch'ang | city | Pingdong | Taiwan | 22.66 | 120.45 | 55 | 46600 |
| P'ing-tung T'ang-ch'ang Mu-niu-ch'ang | city | Pingdong | Taiwan | 22.72 | 120.57 | 183 | 30776 |
| P'ing-tung-chieh | city | Pingdong | Taiwan | 22.67 | 120.49 | 68 | 31106 |
| P'ing-tung-hsien | city | Pingdong | Taiwan | 22.67 | 120.49 | 68 | 31106 |
| P'ing-tung-nung-chuan Pao-li Shih-hsi Nung-ch'ang | city | Pingdong | Taiwan | 22.07 | 120.78 | 830 | 30897 |
| P'ing-tung-shih | city | Pingdong | Taiwan | 22.67 | 120.49 | 68 | 31106 |
| P'ing-yung-wei | city | Pingdong | Taiwan | 22.58 | 120.53 | 29 | 30843 |
| P'ou-hou | city | Pingdong | Taiwan | 22.78 | 120.48 | 91 | 32158 |
| P'ou-lo | city | Pingdong | Taiwan | 22.10 | 120.84 | 830 | 29710 |
| P'ou-pien | city | Pingdong | Taiwan | 22.52 | 120.53 | 42 | 30843 |