The only papers listing this as a variety of elatior is Ying in Flora of Taiwan, which was never followed up with a paper explaining this change, and all prior and subsequent authors have listed this as a species of its own. It has stigmas which are very distinct and different from elatior as attenuata has a very upright stigma which is much more smooth on the outer surface compared to the flattened elatior stigma where the underside is practically hidden even when dissected. Attenuata does have variable flower color, ranging from yellow to reddish. elatior generally doesn't have all that much variation. Tanaka in his treatment of Aspidistra elatior in Japan lists Aspidistra insularis as a synonym of elatior with no mention of var attenuata at all, and describes the only other subspecies or infraspecific taxa as ssp. cephalostigma, He also lists the range of this species only being Japan and Korea, with plants being found in China being escapes. See Makinoa N.S. 11: 17-42 (2016) "Taxonomic Reexamination of Aspidistra (Asparagaceae) in Japan with the Description of a new Subspecies"

Also see PDF key from Flora of China directly from the flora of Taiwan page. the Key is very much in support of these being distinct taxa. http://flora.huh.harvard.edu/china/PDF/PDF24/aspidistra.pdf

Yes, I am suggesting this as this is a full species unto itself. I currently curate a large collection of over 40 Aspidistra species and a number of unidentified species. I have all of the relevant papers in a binder and have been in touch with all of the major collections holders in the genus throughout the world. This is from a translated thesis from Taiwan University, which most of the experts in the genus accept.

"Aspidistra Ker Gawler, Bot. Reg. 8: t. 628. 1822.

Perennial herbs. Rhizome creeping, elongate, subterete, horizontal thickened,
nodes dense, each node with one lateral bud and one cataphyll. Leaves arising from
rhizome, erect, simple, spaced; petiole elongate, slender; blade oblique, lanceolate,
oblanceolate to oblong or ellipsoid, many veined, sometimes with yellowish white
spots. Peduncle generally short, with 5-10 bracts. Flowers close to ground, solitary,
bisexual, usually embraced by 1 or 2 bracts at perianth base. Perianth tube
campanulate to urceolate; perianth lobes 6-8(-10), 2-3-keeled adaxially; keels
extending from apex of lobes to middle of tube, fleshy, papillose. Stamens as many as
and opposite perianth lobes, inserted below middle of perianth tube; filaments very
short or nearly absent; anthers narrowly ovoid, dorsifixed, longitudinal dehiscence.
Ovary 3- or 4-loculed, superior, fused; the placentation axile; ovules 4-8 per locule.
Style short, stigma large, peltate, funnel-shaped or mushroom-shaped or flat, entire or
lobed at margin. Fruit a berry, globose; seeds 1 to several, rounded to reniform.
About 55 species distributing in the tropic and subtropics of Asia, including the
China, India, Japan, Laos, Thailand and Vietnam. Three species native in Taiwan.

Key to taxa

Stigma concave, funnel-shaped; perianth tube more than 1.5 cm long; leaves
oblanceolate, petiole 28-70 cm long, blade 55-100 cm long------------1. A. attenuata

Stigma flat or mushroom-shaped; perianth tube less than 1 cm long; leaves
lanceolate to oblong, or oblanceolate to oblanceolate-oblong, petiole 9-35 cm long,
blade 37-64 cm long

Perianth lobes 1-1.7 cm long, apparently thickened, margin basally apparently
expanded inward forming appendages; blade oblanceolate to
oblanceolate-oblong---------------------------------------------------2. A. daibuensis

Perianth lobes 0.8-1.1 cm long, not thickened, margin basally expanded
inward slightly; blade lanceolate to oblong-----------------------3. A. mushaensis

Aspidistra attenuata Hayata, Icon. Pl. Form. 2: 145. 1912; Hayata, Icon. Pl. Form.
9: 143. fig. 52. 1920; Masamune, List Vasc. Pl. 133. 1954; Chang & Hsu, Taiwania 19
(1): 68. 1974; Liu & Ying in H. L. Li et al., Fl. Taiwan 5: 47. 1978; Liang & Tamura
in Wu & Raven, Fl. China 24: 244. 2000; Yang et al., Man. Taiwan Vasc. Pl. 5: 22.
2001, excl. syn. A. mushaensis. -TYPE: Formosa. Mt. Arishan, leg. B. Hayata & S.
Sasaki s. n. Jan 1912. (holotype: TI, photo!) 薄葉蜘蛛抱蛋(圖 14)
Aspidistra elatior Blume var. attenuata (Hayata) S. S. Ying in T. C. Huang et al., Fl.
Taiwan 2nd ed. 5: 40. 2000, pro parte.

A perennial herb with thickened and creeping rhizomes; rhizome elongate,
subterete, horizontal thickened, ca. 2 cm thick, nodes dense. Leaves simple, glabrous;
petiole elongate, 28-70 cm; blade oblanceolate, oblique, 55-100 cm long, 8-11cm
wide, sometimes with yellowish white spots. Peduncle erect, 0.3-6 cm; bracts 6-10,
ovate-deltoid, imbricated. Flowers solitary, bisexual. Perianth fleshy, purple or
yellowish white, 6-8(-10)-lobed apically; perianth tube campanulate, 1.5-2-(2.5) cm
long, 1.3-1.7 cm wide; lobes acute, reflexed, thickened, papillose adaxially, 1-2.5 cm
long, basal 0.6-1 cm wide, usually in 2 whorls, inner whorl narrower; lobes adaxially
2- to 3-keeled, keels fleshy, papillose; segments basally expanded inward forming
subulate appendages, ca. 0.3 cm. Stamens as many as and opposite perianth lobes,
nearly inserted at middle of perianth tube, subsessile; anthers dorsifixed, longitudinal
dehiscence, oblong, ca. 0.3 cm long, 0.1 cm wide. Pistil ca. 0.4 cm; ovary ca. 0.1 cm,
3- or 4-loculed, axile placenta, ovules 5-7 per locule; style short, ca. 0.3 cm; stigma
large, peltate, concave, funnel-shaped, 3- or 4-lobed at margin, adaxially color the
same with perianth. Fruit a berry, tuberculate, 2-4 cm in diam.; seeds 1 to several,
rounded to reniform, ca. 1cm. Fl. October to December.
Endemic, in mountainous regions at elevations of 1,000-1,700 m in the central
and southern parts of Taiwan.

I have images of both species side by side in flower and dissected, but it wont let me add them onto this thread.

attenuata is endemic to Taiwan. elatior is primarily Japan, but this being said, there are naturalized and planted records on here of elatior from China and elsewhere.