Define: Artificial Person

UK Accounting Glossary

Definition: Artificial Person


Quick Summary of Artificial Person


An entity that is recognised by the law as a legal person.



What is the dictionary definition of Artificial Person?

Dictionary Definition


An Artificial person is an entity that is recognised by the law as a Legal Person i.e. an entity holding legal rights and duties distinct from the individuals whom comprise it.

For example: A registered company is a person in the sense that it can sue or be sued, as well hold property etc. in it’s own name.

A company is not however, an individual or natural person.


Full Definition of Artificial Person


An artificial person is sometimes also referred to in Law as a juridical person, fictitious person, legal person, juristic person or moral person.



Examples of Artificial Person in a sentence


A registered company is regarded by the law as a person: albeit an artificial person.



Cite Term


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Page URL
https://payrollheaven.com/define/artificial-person/
Modern Language Association (MLA):
Artificial Person. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. July 20, 2019 https://payrollheaven.com/define/artificial-person/.
Chicago Manual of Style (CMS):
Artificial Person. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. https://payrollheaven.com/define/artificial-person/ (accessed: July 20, 2019).
American Psychological Association (APA):
Artificial Person. PayrollHeaven.com. Retrieved July 20, 2019, from PayrollHeaven.com website: https://payrollheaven.com/define/artificial-person/

Definition Sources


Definitions for Artificial Person are sourced/syndicated from:

  • Oxford Dictionary Of Economics
  • BusinessDictionary.com
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 6th May 2019.