| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| She-ma | city | Pingdong | Taiwan | 22.01 | 120.81 | 42 | 29029 |
| She-ma-li | city | Pingdong | Taiwan | 22.01 | 120.81 | 42 | 29029 |
| She-mien-t'an | city | Jiayi | Taiwan | 23.30 | 120.65 | 1863 | 35566 |
| She-mien-t’an | city | Jiayi | Taiwan | 23.30 | 120.65 | 1863 | 35566 |