- Payushu
- P’a-han-tung
- P’ai-tou-kou-men
- P’ang-chia-ying-tzu
- P’ao-shou-ying-tzu
- P’ei-ying-hui
- P’i-chiang-kou
- P’ing-fang
- P’ing-ting-miao
- P’u-lu-huo-shao
- Pa-chia-tzu
- Pa-chia-tzu
- Pa-fen-ti
- Pai-chia-tien
- Pai-ssu-lang-ying-tzu
- Pan-pu-lo-kou
- Pan-pu-tao
- Pan-shih-fang
- Pei-ching
- Pei-shan
- Pei-shan-tsui
- Pei-shao
- Pei-shao-kuo-ti
- Pei-ta-miao
- Pei-te-la-pan-t’a-la
- Pei-wan-tzu
- Pei-yang-chia-ch’iang-tzu
- Pu-lo-ho-shao
- Pu-lo-hu-t’un
- Pu-teng-kao