...although there are other possibilities, such as "legal entity" "body corporate", etc.....

To differentiate it from a "natural person", i.e. an individual.

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Note added at 2002-10-10 16:11:26 (GMT)
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\"ARTIFICIAL\" -

Dicc- Términos Jurídicos.
Louis A. Robb

The term I\'ve most heard in Spain for this is \"persona jurídica\" - perhaps a colleague can clarify whether \"persona moral\" is the more common term in Latin America.