living organisms see Clade Biota Wagner 2004 [Wiemann, de Queiroz, Rowe, Planavsky, Anderson, Gogarten, Turner & Gauthier 2020]
   Superkingdom Eukaryotae see Domain Eukaryota Chatton, 1925
     Kingdom Plantae Haeckel (1866) - plants
       Subkingdom Embryobionta Cronquist, Takht. & W.Zimm.
         Division Bryophyta A.Braun (1864) - mosses and liverworts see Phylum Bryophyta A.Braun (1864)
           Class Hepaticopsida see Class Marchantiopsida Cronquist, Takht. & W.Zimm. (1966)
             Subclass Jungermanniidae Engl. (1893)
               Order Metzgeriales Chalaud
                 Suborder Metzgeriineae see Order Metzgeriales Chalaud
                   Family Makinoaceae Nakai
                     Genus Makinoa Miyake (1899)
                       Makinoa crispata (Steph.) Miyake (1899)