[Yutaka Emura]

I made a macro for you. Please let me know if you have any questions. Thank you!

	document.selection.StartOfDocument(false);

	document.selection.Find("^s*?<L>.*?</L>",eeFindNext | eeFindSaveHistory | eeFindAround | eeFindReplaceRegExp);

	document.selection.CharLeft(false,1);

	document.selection.StartOfDocument(true);

	document.selection.Delete(1);

	document.selection.EndOfDocument(false);

	document.selection.Find("<L>.*?</L>s*?$",eeFindPrevious | eeFindSaveHistory | eeFindAround | eeFindReplaceRegExp);

	document.selection.CharRight(false,2);

	document.selection.EndOfDocument(true);

	document.selection.Delete(1);

	document.selection.Replace("^s*?<L>(.*?)</L>s*?$","1",eeFindNext | eeFindSaveHistory | eeReplaceAll | eeFindReplaceRegExp);