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我国《公司法》第75条规定:“自然人股东死亡后,其合法继承人可以继承股东资格,但是,公司章程另有规定的除外。”这里的“自然人股东”并没有明确区分普通股东持股和名义股东持股,然而,对于实际投资人与股东名册上所记载的股东并非同一人的情形,基于对名义股东法律地位的不同观点,股东资格继承也会有所区别,因此,有必要进一步探析名义股东持股下的股东资格继承问题。
Article 75 of the Company Law of the People’s Republic of China stipulates that: “After the death of a natural person shareholder, its legal successor may inherit the qualifications of the shareholder, except as otherwise stipulated in the articles of association of the company.” “The natural person shareholder” here does not clearly distinguish between ordinary Shareholder holding and nominal shareholder holding. However, for actual investors who are not the same as the shareholders recorded in the register of shareholders, the succession of shareholders’ qualifications will be different based on different opinions on the legal status of nominal shareholders. Therefore, It is necessary to further analyze the succession of shareholders’ qualification under the ownership of nominal shareholders.