This name is a synonym of Abies sachalinensis var. gracilis (Kom.) Farjon.
The record derives from WCSP
(data supplied on 2012-03-23)
which reports it as a synonym (record 382005) with original publication details: Bot. Jahrb. Syst. 48: 684 1913.
This name was in version 1 of The Plant List, record kew-2610080, and has not been changed.