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Uniqlo to Sandro clothing size

The short answer

Uniqlo L is Sandro 38 or 36 by the two brands' own charts.

Both brands publish the body bust each size is cut for, so every row matches a bust, not a letter or a number.

Every Uniqlo Japan sizing size read across to Sandro. Letter sizes on the left, FR on the right.
Uniqlo Japan sizingUniqlo builds it forSandro, by chartSame labelSandro builds it forSandro also prints
XSbust 28.7 to 31.1 in, waist 22.4 to 24.8 in, hip 31.5 to 33.9 in34not publishedbust 32 in, waist 25 in, hip 35 inUS 2 · Letter XS · UK 6 · DE 32 · IT 38
Sbust 30.3 to 32.7 in, waist 24 to 26.4 in, hip 33.1 to 35.4 in34not publishedbust 32 in, waist 25 in, hip 35 inUS 2 · Letter XS · UK 6 · DE 32 · IT 38
Mbust 31.9 to 34.3 in, waist 25.6 to 28 in, hip 34.7 to 37 in36 or 34not publishedbust 34 in, waist 27 in, hip 36 inUS 4 · Letter S · UK 8 · DE 34 · IT 40
Lbust 33.5 to 35.8 in, waist 27.2 to 29.5 in, hip 36.2 to 38.6 in38 or 36not publishedbust 35 in, waist 28 in, hip 38 inUS 6 · Letter M · UK 10 · DE 36 · IT 42
XLbust 35.8 to 38.2 in, waist 29.5 to 31.9 in, hip 38.6 to 40.9 in40not publishedbust 37 in, waist 30 in, hip 39 inUS 8 · Letter L · UK 12 · DE 38 · IT 44
XXLbust 38.2 to 40.6 in, waist 31.9 to 34.3 in, hip 40.9 to 43.3 in42not publishedbust 39 in, waist 31 in, hip 41 inUS 10 · Letter XL · UK 14 · DE 40 · IT 46
3XLbust 40.6 to 42.9 in, waist 34.3 to 36.6 in, hip 43.3 to 45.7 innot madenot publishednot publishednot published
Tinted rows change label or sit between two sizes. 1 sizes have no counterpart on the Sandro chart. Read from the two charts only; no formula and no averaging.

What wearers say

Charts describe a garment, not a fit. We do not collect fit reports for this category yet, so this table is the two brands' own claims and nothing more.

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Sources

Sandro to Uniqlo