Description from Flora of China
Polypodium formosanum Baker, J. Bot. 23: 105. 1885; Goniophlebium formosanum (Baker) Rödl-Linder; Marginaria formosana (Baker) Nakai ex H. Itô; P. liukiuense Christ.
Rhizome long creeping, ca. 4 mm in diam., covered with whitish bloom; scales fugacious, only present on very young parts, brown, ovate-lanceolate, margin entire, apex acuminate. Fronds remote. Stipe straw-colored, 15-20 cm, glabrous. Lamina oblong, 30-50 × 10-15 cm, cordate at base, pinnatipartite, apex acuminate or caudate. Segments 20-30 pairs, narrowly lanceolate, 5-8 × 0.8-1 cm, entire at margin, acuminate at apex; lowest segments usually deflexed. Veins anastomosing to form 1 or 2 rows of areoles on each side of costa with included veinlets. Lamina herbaceous, green, abaxial surface glabrous or subglabrous, adaxial surface pubescent, hairs on rachis and costa more dense. Sori orbicular, terminal on included veinlets, in 1 row on each side of costa, medial.
Epiphytic on tree trunks or on rocks; 200-1200 m. Fujian, Taiwan [Japan].