English: any human or non-human entity that is recognized as having privileges and obligations; a legal fiction which is used to abstract away the differences between natural persons, juridical persons and other entities such as countries
Japanese: 権利義務を有すると認められる自然人とそれ以外の実体。自然人と法人および国などの他の実体との間の差異を抽象化するために使用される法的虚構