独体法人 Corporation sole

指在任一时间内只有一名成员的法律实体，其作为法人的永久存续性是通过该成员的继承而实现的。它通常是为了取得某种法律行为能力或特权，从而根据法律而创设的。在英国，典型的独体法人存在于教俗两个方面，例如，国王、主教、堂区长〔rector〕等均属之，在宗教方面的独体法人尤多。独体法人最主要的特征在于，其成员通过其职位〔office〕而拥有的财产(而非其个人财产)，在该成员死亡后将转移给其职位继承人〔successor in office〕而非其遗产继承人〔personal representatives〕。

A corporation sole is a legal entity consisting of a single (“sole”) incorporated office, occupied by a single (“sole”) natural person.[1] This structure allows corporations (often religious corporations or Commonwealth governments) to pass without interruption from one officeholder to the next, giving positions legal continuity with subsequent officeholders having identical powers and possessions to their predecessors. A corporation sole is one of two types of corporation, the other being a corporation aggregate. 相关例句如下，可供参考：

例句1

The concept of corporation sole originated as a means for orderly transfer of ecclesiastical property, serving to keep the title within the denomination or religious society. In order to keep the religious property from being treated as the estate of the vicar of the church, the property was titled to the office of the corporation sole.

独体法人的概念起源于一种有序转移教会财产的方式，用于在教派或宗教社会中保持所有权。为了防止宗教财产被视为教会牧师的财产，该财产被授予为独体法人办公室。

例句2

A legitimate corporation sole is designed to ensure continuity of ownership of property dedicated to the benefit of a legitimate religious organization. A taxpayer cannot use a corporation sole created to avoid or evade income taxes as a means to exclude the taxpayer’s personal income from tax.

合法的独体法人旨在确保专用于合法宗教组织利益的财产所有权的连续性。纳税人不能将为避免或逃避所得税而设立的独体法人作为将纳税人的个人收入排除在税收之外的手段。