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2015年第四期的《中国公证》上刊登了一篇题为《如何办理已故股东遗留在有限责任公司权益的继承权公证》的文章。该文中,作者首先指出了《办理继承公证的指导意见》第12条规定中“……当事人不能继承股东资格的,公证机构为其办理继承股权公证”的表述有待商榷,然后分析了什么是有限责任公司的股权与股东资格,继而提出有限责任公司股权的区分继承,即办理已故股东遗留在有限责任公司权益的继承权公
In the fourth issue of 2015, “Notarization for China” published an article titled “How to Handle Notaries Notification of Inheritance Rights Left by the Dead Shareholder in the Rights and Interests of Limited Liability Corporations”. In this article, the author first points out that Article 12 of the Guiding Opinions on Handling Succession Notarization states that “the parties can not inherit the qualifications of the shareholders, the notarial office for notarization of the successors for the notarial office” is open to question and then analyzes what Is the limited liability company’s equity and shareholder qualifications, and then put forward the limited succession of equity shares of the succession, that is, for the deceased shareholders left in the limited liability company rights and interests of the inheritance