《中华人民共和国公司法》(以下简称《公司法》)第76条向公证机构提出了关于办理公司自然人股东死亡后继承公证的新课题。股东资格继承概念的提出使身份继承再次成为热议的焦点,也促使公证机构在办理公司股东的继承公证时,尝试将股东资格继承与股东出资份额继承区分开来,探索新的公证思路。 Article 76 of the Company Law of the People’s Republic of China (hereinafter referred to as the “Company Law”) proposed to the notarial office a new task concerning the succession of notarization after the death of the natural person of the Company. The introduction of the concept of shareholder succession inheritance has once again become the hot focus of attention, but also prompted the notary office in the process of notarization of the succession of shareholders, try to distinguish between shareholder succession inheritance and shareholders share of investment succession to explore new ideas of notarization.