根據對分類材料之檢視以及野外之調查，我們認為台灣的鹽膚木共有2個變種，即鹽膚木（Rhus chinensis Mill. var. chinensis）與羅氏鹽膚木（R. chinensis Mill. var. roxburghii（DC.）Rehder）。其中，鹽膚木為台灣新記錄，於南投與台東之山區有少量分布。羅氏鹽膚木在第二版的台灣植物誌中，被處理成R. javanica L.下之變種。然而，R. javanica L.的模式標本是指苦木科（Simaroubaceae）之植物，該種且於1928年由Merrill氏組合至鴉膽子屬（Brucea）之下，即Brucea javanica（L.）Merr.，是故不宜再被用為漆樹科植物之學名。基於羅氏鹽膚木與鹽膚木在形態上之相似，本文認同將前者處理成為R. chinensis Mill.下變種之分類觀點。
Based on our examination of taxonomic materials and field investigations, 2 varieties of Rhus chinensis Mill., i.e., R. chinensis Mill. var. chinensis and R. chinensis Mill. var. roxburghii (DC.) Rehder, were concluded to be distributed in Taiwan. For the flora of Taiwan, R. chinensis Mill. var. chinensis is newly recorded, and its populations are small and scattered in the mountains of Nantou and Taitung Counties. Rhus chinensis Mill. var. roxburghii (DC.) Rehder was treated as a variety under R. javanica L. in the Flora of Taiwan, 2nd edition. However, the type specimen indicated that R. javanica L. was a member of the genus Brucea, family Simaroubaceae, and was recombined into Brucea by E. D. Merrill in 1928 as Brucea javanica (L.) Merr. Herein, we accept the treatment that this is a variety under R. chinensis Mill. for its morphological similarity with R. chinensis Mill. var. chinensis.
