9b. Plagiothecium neckeroideum var. niitakayamae (Toyama) Z. Iwats. 扁平棉藓宽叶变种 bian ping mian xian kuan ye bian zhong
J. Hattori Bot. Lab. 33: 354. 1970. Plagiothecium niitakayamae Toyama, Acta Phytotax. Geobot. 6: 174, f. 4. 1937. Type: China. Taiwan, Taityu, Mt. Niitakayama, Tagawa s.n.
Plagiothecium neckeroideum var. niitakayamae differs from P. neckeroideum var. neckeroideum by its more or less julaceous leafy stems and branches that are complanate-foliate, its symmetric leaves that are barely undulate, and its somewhat verrucose leaf cells.