共同繼承股份之情形，共同繼承人在遺產分割前，屬公同共有關係，在此期間，彼等如何行使股東權之問題，公司法僅規定股份共有人應推定一人行使股東權利，其他則付之闕如，而司法實務對此相關議題，常見判決間之見解分歧。本文以日本法為借鏡，主要針對以下三個議題進行探討。第一，公司法要求股份共有人推派權利行使人代為行使權利之規定，共同繼承人應以全體同意之方式抑或多數決之方式為之。第二，共同繼承人推派權利行使人前，得否行使股東權，如可，其方式為何；又，股東權之保存行為，是否亦應以同樣方式為之，或應做特別處理。第三，共同繼承人是否須依公司法中股份轉讓之過戶登記的規定，完成過戶登記，始得行使股東權。

The characteristic of common inherited shares is to be seemed as quasi-owned in common in Civil Law. Despite its complication, there is only one provision in Company Law to regulate the way to exercise the rights of the common inherited shares: to ask the joint owners of share to select a representative to exercise their rights. There are no other provisions to deal with this subject, so many questions can be raised. In particular, since there are no uniform opinions from the courts in tackling relevant issues, a timely research is needed. Under this circumstance, this paper would discuss the following issues by referring to the Japanese Law. The first one is that since the joint owners of shares are asked to select a representative to exercise their rights by Company Law, the question is how do the common heirs select a representative according this provision? Do they select the representative by using the simple-majority rule or the unanimous rule? The second issue is whether the common heirs could exercise their rights before selecting a representative. If they could, how do they exercise the rights? Is it the same as to the preservative measures of the shareholder's rights? The third issue is that do they need to transfer the title of the inherited share before the common heirs exercise the shareholder's rights?