The Formosan Yellow-throated Bat occurs in Taiwan's forests. Its back has bronze-tipped fur, and a yellow-ochre band crosses the throat; a southern Taiwan survey often recorded it near streams.
The dorsal hair tips are bronze and the ventral tips silvery gray. The description notes an ochre collar across the throat and broad, black, triangular ears.
A 2023 Pingtung County report includes it among forest-active bats and lists the species as often found in stream-associated settings.
An extinction-risk assessment has not been added yet.