This study investigated the spatial distribution of seeds in the soil seed bank of a latesuccessional secondary forest at Huisun Forest Station, Taiwan. The primary objectives were to assess the influence of types of seed or fruit dispersal and to examine the compositional similarities between the soil seed bank and aboveground vegetation. A sample plot measuring 25 m × 25 m was selected and subdivided into 25 subplots, each measuring 5 m × 5 m. Thirty-six soil seed bank sampling sites were established at the intersections of these plots. Investigation of the aboveground vegetation identified 85 vascular plant species, including 11 Pteridophyta. The dominant trees were Schima superba Gardner & Champ., Diospyros morrisiana Hance ex Walp., and Castanopsis kawakamii Hayata, with Blastus cochinchinensis Lour. being the most common understory species. Using the seed germination method, the study produced 3,079 seedlings representing 56 species, for an approximate seed density of 3,801 seeds/m². The three species with the highest abundance of seeds in the soil were Melastoma septemnervium Lour., Ilex ficoidea Hemsl., and Maesa perlaria (Lour.) Merr., accounting for 48.55% of all seeds stored, revealing that the soil seed bank is dominated by a few species. A total of eight naturalized species were recorded, comprising only about 1% of the total seeds stored. Plant growth forms represented in the soil seed bank were, in descending order: trees, herbs, shrubs, and vines, while seed abundance followed in descending order: shrubs, trees, vines, and herbs. The study also found that the spatial distribution of dominant species in the soil seed bank was influenced by type of seed dispersal, vegetation history, and human disturbance. Species composition of the soil seed bank was weakly correlated with aboveground vegetation, with only two species (Me. septemnervium and Bl. cochinchinensis) being common to both. This indicates that most aboveground species do not rely on the soil seed bank for regeneration. Nevertheless, the soil seed bank plays a crucial role in species conservation, revealing that evaluations based solely on aboveground vegetation surveys may lead to significant underestimates of species diversity in subtropical late-successional secondary forests. This study highlights the importance of soil seed banks in maintaining species diversity in these forest ecosystems.