- (n) (1) lei; (2) ray; (3) lay; (P)[edict]
- (n) Lego[edict]
- (n) (abbr) (cash) register; (P)[edict]
- (n,vs) (1) (abbr) response; (2) less; (n-suf) (3) -less; (n) (4) loess; (P)[edict]
- (n) (abbr) (derog) (See レズビアン,ビアン) lesbian; dyke; lesbo; (P)[edict]
- (n) (1) levee; (2) levy[edict]
- (n) (1) (abbr) (See レフレックスカメラ) reflex camera; (2) (abbr) (See レフレクター) reflector; (P)[edict]
- (n) (abbr) report[edict]