Juridical person
A comment to the previous entry on legal entity mentions the term juridical person, which gets many ghits, although not all on English or U.S. sites.
Here's a definition from the OECD site:
A juridical person, in the General Agreement on Trade in Services (GATS), means any legal entity duly constituted or otherwise organised under applicable law, whether for profit or otherwise, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, joint venture, sole proprietorship or association.
That's a wider definition than that for legal person. Note the use of legal entity in the definition as the broader term.
See also Merriam Webster's Dictionary of Law:
juridical person n, in the civil law of Louisiana: an entity (as a partnership or corporation) that is given rights and responsibilities - compare NATURAL PERSON
I don't use this term when translating into English myself, but I would certainly take it as a synonym in context.
I looked at Black's Legal Dictionary, but I don't find much clarification there.
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