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natural person |
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natural person n. a real human being, as distinguished from a corporation which is often treated at law as a fictitious person. |
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? References in periodicals archive |
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These promoter(s) may be natural persons or juridical persons and need not be residents of Japan, but as indicated above, it is easier if they are. 7) Among the entities excluded from the definition are: passive entities, (8) certain real estate investment trusts and real estate mortgage investment conduits, sole proprietorships, certain grantor trusts and estates, and general partnerships with direct ownership entirely composed of natural persons. 887 also takes aim at attorneys who represent tax-exempt organizations or natural persons in certain tort actions for damages---including plaintiff lawyers in many toxic tort cases, such as those involving asbestos, chemicals, and defective pharmaceutical products. |
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