| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| P'ai-liao | city | Xinbei | Taiwan | 25.01 | 121.66 | 856 | 149120 |
| P'an-shan-k'eng | city | Xinbei | Taiwan | 25.00 | 121.77 | 1040 | 361024 |
| P'an-tzu-ts'o | city | Xinbei | Taiwan | 24.86 | 121.42 | 1669 | 438853 |
| P'an-tzu-ts'o-ch'i | city | Xinbei | Taiwan | 24.86 | 121.42 | 1669 | 438853 |
| P'ang-p'ang-tzu | city | Xinbei | Taiwan | 25.12 | 121.83 | 196 | 131898 |
| P'ao-tzu-lun | city | Xinbei | Taiwan | 24.99 | 121.60 | 1669 | 142789 |
| P'ei-she-p'o | city | Xinbei | Taiwan | 24.97 | 121.42 | 65 | 142416 |
| P'en-shui | city | Xinbei | Taiwan | 25.27 | 121.62 | 0 | 64539 |
| P'eng-fu | city | Xinbei | Taiwan | 24.98 | 121.42 | 49 | 142403 |
| P'eng-fu-ts'un | city | Xinbei | Taiwan | 24.98 | 121.42 | 49 | 142403 |
| P'eng-lai-chieh | city | Xinbei | Taiwan | 25.00 | 122.00 | 0 | 3693 |
| P'eng-lai-chieh | city | Xinbei | Taiwan | 24.99 | 121.98 | 0 | 5414 |
| P'eng-lai-k'eng | city | Xinbei | Taiwan | 25.08 | 121.44 | 29 | 400355 |
| P'eng-lai-liao | city | Xinbei | Taiwan | 24.97 | 121.65 | 889 | 180713 |
| P'eng-ts'ai-liao | city | Xinbei | Taiwan | 24.97 | 121.65 | 889 | 180713 |
| P'eng-ts'o-chuang | city | Xinbei | Taiwan | 24.98 | 121.42 | 59 | 142403 |
| P'i-nei | city | Xinbei | Taiwan | 25.09 | 121.66 | 147 | 164999 |
| P'i-t'ou | city | Xinbei | Taiwan | 25.16 | 121.41 | 314 | 418475 |
| P'i-t'ou | city | Xinbei | Taiwan | 24.91 | 121.36 | 239 | 152963 |
| P'i-t'ou-ts'un | city | Xinbei | Taiwan | 25.16 | 121.41 | 314 | 418475 |
| P'i-tzu-ch'ien | city | Xinbei | Taiwan | 25.02 | 121.47 | 16 | 310058 |
| P'i-tzu-k'eng | city | Xinbei | Taiwan | 25.02 | 121.47 | 16 | 310058 |
| P'i-tzu-t'ou | city | Xinbei | Taiwan | 25.16 | 121.41 | 314 | 418475 |
| P'i-tzu-ting | city | Xinbei | Taiwan | 25.26 | 121.51 | 830 | 415574 |
| P'i-wei | city | Xinbei | Taiwan | 24.98 | 121.50 | 328 | 157560 |
| P'ing-ch'i | city | Xinbei | Taiwan | 25.03 | 121.74 | 862 | 363650 |
| P'ing-ch'i | city | Xinbei | Taiwan | 24.92 | 121.84 | 830 | 16039 |
| P'ing-ch'i-tzu | city | Xinbei | Taiwan | 25.02 | 121.77 | 1227 | 416785 |
| P'ing-ho | city | Xinbei | Taiwan | 25.00 | 121.48 | 55 | 243817 |
| P'ing-ho-ts'un | city | Xinbei | Taiwan | 25.00 | 121.48 | 55 | 243817 |
| P'ing-hsi | city | Xinbei | Taiwan | 25.03 | 121.74 | 862 | 363650 |
| P'ing-hsi | city | Xinbei | Taiwan | 24.92 | 121.84 | 830 | 16039 |
| P'ing-hsi-chieh | city | Xinbei | Taiwan | 25.03 | 121.74 | 862 | 363650 |
| P'ing-hsi-tzu | city | Xinbei | Taiwan | 25.02 | 121.77 | 1227 | 416785 |
| P'ing-hu | city | Xinbei | Taiwan | 25.03 | 121.78 | 1158 | 421147 |
| P'ing-kuang | city | Xinbei | Taiwan | 24.90 | 121.52 | 830 | 255394 |
| P'ing-lin | city | Xinbei | Taiwan | 25.28 | 121.59 | 328 | 70260 |
| P'ing-lin | city | Xinbei | Taiwan | 24.94 | 121.71 | 1669 | 164188 |
| P'ing-lin | city | Xinbei | Taiwan | 24.93 | 121.41 | 249 | 142716 |
| P'ing-lin-hsiang | city | Xinbei | Taiwan | 24.94 | 121.71 | 1669 | 164188 |
| P'ing-lin-ts'un | city | Xinbei | Taiwan | 24.94 | 121.71 | 1669 | 164188 |
| P'ing-pu | city | Xinbei | Taiwan | 25.00 | 121.62 | 830 | 142362 |
| P'o-chu-lin | city | Xinbei | Taiwan | 25.10 | 121.35 | 830 | 115551 |
| P'o-nei-k'eng | city | Xinbei | Taiwan | 24.99 | 121.41 | 52 | 142390 |
| P'o-tzu-chiao | city | Xinbei | Taiwan | 25.06 | 121.93 | 0 | 235865 |
| P'o-tzu-liao | city | Xinbei | Taiwan | 24.99 | 121.84 | 1669 | 134594 |
| P'o-tzu-shu | city | Xinbei | Taiwan | 25.18 | 121.43 | 104 | 570366 |