法人并一定是我们通常所称的“人”，法人是具有民事权利能力和民事行为能力，依法独立享有民事权利和承担民事义务的组织。法人的本质是法人能够与自然人同样具有民事权利能力，成为享有权利、负担义务的民事主体。《民法典》以法人成立目的的不同为标准，将法人分为营利法人、非营利法人和特别法人。

1. body corporate 法人

包括公法人和私法人，亦作corporate body或corporation。

例如

Apart from the Share Award Scheme, at no time during 2009 was the Company or any of its subsidiaries a party to any arrangements to enable the Directors of the Company to acquire benefits by means of acquisition of shares in, or debentures of, the Company or any body corporate.

除股份奖励计划外，于二零零九年任何时候，本公司或其任何附属公司均无参与任何安排使本公司董事可透过购入本公司或任何法团的股份或债券而获得利益。

Save as disclosed above, at no time during the year was the Company or any of its subsidiaries, its holding company, or any of its fellow subsidiaries a party to any arrangement to enable the Company’s Directors (including their spouses or children under 18 years of age) or chief executive of the Company to acquire benefits by means of the acquisition of shares in or debentures of, the Company or any other body corporate.

除上述所披露者外，年度内任何时间，本公司或其任何附属公司、其控股公司或其任何同系附属公司，并无 作为订约方订立任何安排使本公司的董事（包括其各自的配偶或十八岁以下子女）或主要行政人员可透过收购本公司或任何其他法团的股份或债权证而取得利益。

2. artificial person

与自然人〔natural person〕相区别，指由法律创制或由法律认可而产生的人，如公司等实体。法律认为法人具有法律上的人格，并赋予其与人一样的特定的权利和义务。英国1889年《解释法》〔Interpretation Act〕中有规定：制定法中凡称「人」〔person〕者，若非另有相反说明，均包括「法人」在内。

例如

The common law thinks only of persons (whether natural or artificial) as bearers of rights and duties. It cannot for example look upon land or an idol or an animal, viewed as such, as having rights or duties.

普通法只把人（无论是自然人还是法人）看成是权利和义务承受者。例如，普通法不能把土地、崇拜物或动物等，看成是享有权利或负担义务的主体。

The court noted that neither the United States Bankruptcy Code nor the MLCBI define “body”, but that the context suggested that it would include an artificial person created by a legal authority as that foreign representative.

法院指出，无论是《美 国破产法》还是《跨国破产示范法》都没有对“机构”予以界定，但背景表明它将包括由一个法律机构成立的法人作为该外国代表。

3. legal person

在法律上，legal person是任何人或“事物”（更明确地说，任何法律实体，可以做一个人在法律上通常可以做的事情——例如订立合同、起诉并被起诉，拥有财产，等等。

例如

A debtor, which is a legal person, shall be deemed insolvent also when their obligations exceed the value of their assets, even if they should be currently in the discharge of these obligations.

债务人是法人的情况 下，即使债务人只是暂时的不能清偿债务， 如果其债务超过了资产总值即为无力偿还。

The principles of ‘legal entity’ and ‘perpetual succession’ apply, whereby the joint stock company is deemed to be a distinct legal person, able to hold property and carry business in its own name, irrespective of the particular persons who may happen to be the owners of its shares from time to time.

由于“法律实体”原则和“不断延续”原则的运用，股份有限公司被认为是独立的法人，能以公司本身的名义持有财产并开展业务，而不问在不同时间内其股东是哪些人。

4. juristic persons （不常见）

由特定法律制度赋予法律人格，可以依法享有权利、承担义务的人或物的组织体。

例如

The Law defines a private body as a natural person or partnership which carries on any trade, business or profession, or any former or existing juristic person.

该法把私营机构界定为自然人或从事任何贸易、商业或行业的合伙企业，或 任何以 前的 或现 有的法人。