Hallo Kazuya,
wie versprochen hier ein Auszug aus dem Schlüssel und die genaue Beschreibung von Helvella dissingii, bzw. die Herleitung der Nomenklatur aus Krieglsteiners Atlas:
Dansk Botanisk Arkiv, Bind 25, Nr. 1
"The Genus Helvella in Europe"
with special Emphasis on the Species Found in Norden.
By
Henry Dissing
Kobenhavn 1966
Schlüsselauszug (verkürzt von mir):
1. Stipe distinct, even, terete, occassionally with a few, indistinct groves near the base.
15. Outside pubescent to villose, pileus saddle-shaped or cup shaped.
20. Cup shaped
20* Involute to saddle shaped
(Helvella atra, Helvella pezizoides, Helvella epiphibium, Helvella stevensii, Helvella connivens [only recognised in USA])
24. Pileus regularly cup-shaped. Spores ellipsoid: Helvella macropus
24* Spores oval
25 Hymenium black, Outside very dark brown though sometimes whitish near the margin (Helvella corium)
25*Hymenium pale brownish to yellowish-brown, cup low, regular, 0,5 - 2 cm broad, Stipe 0.8 - 1.5 cm, 2-6 mm broad.
Outside pubescent, greyish or yellowish-grey, stipe short, solid, terete, or slightly compressed with indistinct blunt ribs, pubescent, yellowish-white to cream (Helvella cupuliformis).
25** Hymenium grey to steel gray to dark greyish brown, cup 1-2 cm broad, when adult often expanding, margin then split into several lobes, stipe 1-3 cm high, 2-4 mm broad. Gregarious.
Outside pubescent to villose, dark greyish to dark brownish, stipe villose, terete, solid, concolorous with outside above, below gradually paler, near the base yellowish or whitish. (
(Helvella villosa)
BESCHREIBUNG:
Helvella villosa (Hedw. ex O. Kuntze) Dissing & Nannf.,
Sv. Bot. Tidskr. 60: 330 (1960)
Cup when young compressed, later regular, saucer-shaped to discoid, 1-2,5 cm broad, when adult often expanding and splitting into several irregular lobes, hymenium grey, dark greyish-brown to dark brown or steel gray; outside pubescent to villose, above concolorous with outside, below gradually becoming paler to yellowish-white near the base, which is sometimes slightly thickened.
Outer excipulum of textura ang., 200 - 300 um (Das sind mü bzw. micrometer, finde hier das griech. Zeichen gerade nicht), staining in cotton blue, the pubescence of the outside due to tufts of fascicled hyphae, the single cell of shaped, 20 - 40 x 10 - 20 um, walls often slightly brownish, medullary excipulum of textura int. 400 - 600 um, hymenium 250 - 300 um, asci 12 - 14 um broad, paraphyses 5-6 um broad, often club-shaped, plasma mostly deeply staining in cotton blue, walls sometimes slightly brownish; Spores 17 - 18.7 - 21 x 9 - 10,5 - 12,5 um.
Distribution: June - October. On rich, mouldy soil, in decidous forests. In Denmark often along roadsides, under Sambucus, Betula among Urtica dioica, Aegopodium podagraria, often gregarious.
As seen on Table I, H. villosa has a wide distribution. Probably been much confused with Helvella macropus.
Helvelle ephippium has almost the same colourous as H. villosa, but its involute to saddle-shaped pileus seperates the two species well. Besides there are microscopic differences.
Funde in Deutschland:
Lohr a. Main 1878,m Rudersdorfer Kalkberge 1896, Suhl - Pilztagung 1965.
Ansonsten vgl. German J. Krieglsteiner (Nr. s. unten):
Atlas der Grosspilze Westdeutschlands, Bd. 2, Nr. 689/G.J. Krieglsteiner
zur Synonymie:
Helvella dissingii Korf
= Helvella villosa Schaeff.
=Leptopodia villosa (Schaeff.) Boudier
= Helvella villosa (Hedwig) Dissing & Nannfeldt
= Cyathipodia villosa (Hedw.: O. Kuntze) Boudier
=Paxina calyx (Sacc.) O. Kuntze ss. Dennis
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So Kazuya,
jetzt hoffe ich, daß Du das verstehst

Wenn es Probleme mit dem Englisch gibt, dann frag mich, ich kann es einigermassen übersetzen.
Liebe Grüsse,
noodle