*l   

*lahuN steam, vapor

Note:   This comparison was first proposed by Tsuchida (1976: 136).

*lapis flying squirrel

Note:   Also Proto-Atayalic *rapit ‘flying squirrel’. It is unclear whether *lapis and *lawaR designated different types of flying squirrels, or whether there is some other explanation for the distribution of two terms, both of which require a PAn reconstruction in this meaning.

*lawaR flying squirrel

Note:   Also Thao rawaz ‘generic for flying squirrels’ (expected **rawalh).

*lebleb₁ foggy, misty, overcast, gloomy, of weather preceding rain

Note:   A somewhat problematic variant of this comparison was first proposed by Tsuchida (1976:177).

*likeS mosquito

Note:   Also Kavalan Ris ‘mosquito’.

*lukeNaw Formosan clouded leopard

Note:   Also Bunun kuknav, Proto-Rukai *ɭikolaw, Puyuma (Tamalakaw) rikulaw ‘clouded leopard’, Paiwan likulʸaw ‘tiger cat: Felix chinensis’. The latter three forms may reflect a doublet *likeNaw, or show a borrowing relationhip. Saisiyat lʸoklaw is assumed to show metathesis of the syllable-initial consonants. Thao rukcaw ([rukθaw]) for expected **rukzaw ([rukðaw]) is due to voicing assimilation or mishearing.

*lupas₁ peach

Note:   Also Amis lopas ‘a peach tree and its fruit’. Possibly a loan distribution. The Kavalan and Puyuma forms support *lupas, but Amis lopas indicates *lupaS. Both the Kavalan and Amis words can reflect *lupaS, but this form would then be assigned to Proto-East Formosan, not to PAn, and it would be irregular in Puyuma, suggesting possible borrowing from Amis.

*lutuk₁ the Formosan hare: Lepus sinensis formosus

Note:   Also Kanakanabu, Saaroa lituka ‘hare, wild rabbit’.