| Jialebi Amusement Park | Jinping, Shantou, Guangdong, China | Operating | - | 1 |
| Jianghui Amusement Park | Xinhui, Jiangmen, Guangdong, China | Operating | ≤ | 3 |
| Jindouwan Resort Villas | Tanzhou, Zhongshan, Guangdong, China | Operating | ≤ | 1 |
| Jinshan Botanical Garden | Jiangcheng, Yangjiang, Guangdong, China | Operating | - | 1 |
| Jin Ying Amusement Park | Yuexiu, Guangzhou, Guangdong, China | Operating | ≤ | 2 |
| | Joypolis | Zengcheng, Guangzhou, Guangdong, China | Operating | | 1 |
| | Kelong Qianshu Park | Chenghai, Shantou, Guangdong, China | Operating | ≤ | - |
| Knight Valley | Yantain, Shenzhen, Guangdong, China | Operating | | 1 |
| Kuishan Park | Cheng, Shanwei, Guangdong, China | Operating | ≤ | 1 |
| Kuiyang Park | Huilai, Jieyang, Guangdong, China | Operating | ≤ | - |
| | Lianfeng Beach Park | Shantou, Guangdong, China | Operating | ≤ | 1 |
| | Lily Hill Park | Xinxing, Yunfu, Guangdong, China | Operating | ≤ | 1 |
| | Lingzhi Park | Bao'an, Shenzhen, Guangdong, China | Operating | ≤ | - |
| Lionsgate Entertainment World | Xiangzhou, Zhuhai, Guangdong, China | Operating | | 1 |
| Liuhua Lake Park | Yuexiu, Guangzhou, Guangdong, China | Operating | ≤ | 1 |
| Liuhua Park | Shilong, Dongguan, Guangdong, China | Operating | ≤ | 1 |
| LongFeng Villa Video Resort | Fenggang, Dongguan, Guangdong, China | Operating | - | 2 |
| Lotus World | Sanshui, Foshan, Guangdong, China | Operating | ≤ | 3 |
| Luming Lake | Zhongshan, Guangdong, China | Operating | ≤ | 1 |
| | Mission Hills Ecological Sports Park | Longhua, Shenzhen, Guangdong, China | Operating | ≤ | 1 |
| | Mysterious Island | Zhuhai, Guangdong, China | Operating | | 2 |
| | Nandanshan Scenic Area | Sanshui, Foshan, Guangdong, China | Operating | ≤ | 1 |
| Nanhai Wetland | Nanhai, Foshan, Guangdong, China | Operating | ≤ | 1 |
| | Nanhu Amusement Park | Baiyun, Guangzhou, Guangdong, China | Operating | ≤ | 1 |