L.A. Machine Guns Original Soundtrack MJCA-00049
         La Lecon Particuliere kojinkyouju PCCB-00304
         Lady First AYDM-144
         Lady Generation ESCB-1552
         Lady Stalker ~ A Challenge From the Past VPCG-84253
         Lady Stalker ~ A Challenge From the Past MRCA-20065
         Lagrange Point KICA-1028
         Land Stalker ~ The Emperor's Treasure VICL-5179
         Landing Gear / Side by Side Zuntata ZTTL-0006
         Langrisser 2 TYCY-5403
         Langrisser Descendants of Brilliant Light TOCT-8181
         Langrisser III Original Soundtrack POCX-1033
         Langrisser III Song Album POCX-1048
         Langrisser JINOOGU Head Buster TKCA-30377
         Laputa's -ru machi Original Soundtrack WSCA-00006
         Last Bronx PCDA-95016
         Last Bronx - Tokyo-Bangaichi - Soundtracks Vs. Club Remix PCCG-95001
         Last Bronx ~ Tokyo Distric Sound Battle FSCA-10008
         Last Bronx Radio Drama Volume 1 PCCG-95002
         Last Bronx Radio Drama Volume 2 PCCG-95003
         Last Bronx Radio Drama Volume 3 PCCG-95004
         Last Bronx Radio Drama Volume 4 PCCG-95005
         Le Mans 24 MJCA-00005
         Legend of Blizzard APDM-5042
         Legend of Hero Tonma PCCB-00004
         Legend of Heroes V A CAGESONG OF THE OCEAN ORIGINAL SOUND TRACK -First Part- NW10102320
         Legend of Heroes V A CAGESONG OF THE OCEAN ORIGINAL SOUND TRACK -Second Part- NW10102330
         Legend of Schwarzschild APCG-4002
         Legend of the First Dragon VIRUGASUTO APCG-4022
         Legend of Zelda ~ Mysterious Castle in the Rainy Village (Cassette) K13H-875
         Legend of Zelda Majora's Mask Arrange Album FMCN-1003
         Legend of Zelda Sound & Drama SRCL-2940~1
         Let's Cry Softly In The Night WPD6-9127
         Let's Kiss Once More / Embracing The Dream KIDA-7641
         Level Up! Tomimeite ~ Child's Quest ~ VDRS-1143
         Light Bringer PCCB-00154
         Lightning Heart KIDA-141
         Lightning Legend ~ Big Adventure of Great Wisdom Original Game Soundtrack KICA-7750
         Like A Fairy / Doki Doki ga ippai! ~ Cotton 100% Image Song DPCX-5023
         Like Rose Marie TYDY-2100
         Lilia ~ From Ys ~ Kotono Mitsuishi & Haruki Mino Quartet KICA-132
         Lilia From Ys KICS-35
         Lips the Agent Drama CD Volume 1 AYCM-515
         Lips the Agent Drama CD Volume 2 AYCM-528
         Lips the Agent Drama CD Volume 3 AYCM-531
         LITTLE PRINCESS Puppet Princess of Marl's Kingdom 2: Drama CD SCDC-00030
         LITTLE PRINCESS Puppet Princess of Marl's Kingdom 2: Original Soundtrack TYCY-10031
         Little Steps Song Collection COCC-14018
         Live A Live Original Sound Version PSCN-5007
         Live A Live Perfect Strategy Guide Book w/ 8cm CD none0017
         Look It's Nice First Issue H28X-10012
         Look It's Nice Second Issue Valentine Special PSCX-1020
         Look, It's Nice Third Issue, Super Real Mah Jong Special PSCR-5012
         Lord of Fist Original Soundtrack PCCB-00383
         Lord of Fist-Kenouden- Drama CD PCCB-00384
         Love and Pain and Reassurance ESDB-3495
         Love chouaniki TYCY-5437
         Love Goddess tsukamaetara / Mami Okamoto AYDM-105
         Love Is Dying VIDL-10755
         Love is the one thing in your life KIDA-7619
         Love Love Phantasy / Maaya Sakamoto & Chieko Higuchi MJDA-90004
         Love Miracle CODA-959
         Love Story Original Soundtrack FSCA-10133
         Lovely Soldier Sailor Moon ~ Another Story Music Collection COCC-13201
         Lovely Soldier Sailor Moon Game Music SFC Version FMCC-5005
         Lovely Soldier Sailor Moon R Game Music FMCC-5012
         Lovely Soldier Sailor Moon S ~ Super Famicom Version FMCC-5051
         Lovely Star SCDC-00013
         L's season PCCB-00398
         L's season A piece of memories Drama CD PCCB-00399
         Lucasfilm Games Soundtrack MECG-30002
         Lucky Bird PICA-1159
         Luna Wing Original Soundtrack TKCA-71873
         Lunar ~ Eternal Blue ~ none0019
         Lunar ~ Silver Star Story Lunatic Festa Volume 1 TYCY-5513
         Lunar ~ Silver Star Story Lunatic Festa Volume 2 TYCY-5523
         Lunar ~ Silver Star Story Lunatic Festa Volume 3 TYCY-5524
         Lunar ~ Silver Star Story Lunatic Festa Volume 4 TYCY-5525
         Lunar Eternal Blue ~ Prelude TYCY-5393
         Lunar Eternal Blue Lunatic Parade Volume 1 TYCY-5444
         Lunar Eternal Blue Lunatic Parade Volume 2 TYCY-5452
         Lunar Magic School ~ Magical Island Volume 2 TYCY-5557
         Lunar Magic School Animation Ending Theme Song CODC-1180
         Lunar Magic School Original Soundtrack COCC-14158
         Lunar Songs 1 ~ Legend of the Blue Star TYCY-5537
         Lunar Songs 2 ~ yomigaerudaichinokioku TYCY-5538
         Lunar Surface Anubis GM Progress 4 MGCD-1012
         Lunar The Silver Star TOCT-6459
         Lunar: Eternal Blue TYCY-5423
         Lunatic Dawn III Drama CD ABCA-22
         Lunatic Dawn III Original Soundtrack ABCA-13
         Lunatic Dawn Odyssey Original Soundtrack ABCA-51