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I am trying to find a single word that encompasses natural persons and juridical persons. But must be in the context of comercial transactions.

So, for example, Maria buys a computer from Amazon.com. Maria is the customer and is a natural person, in the order side, Amazon is the seller and is a Juridical person.

From Wikipedia, a Party is a person or group of persons that compose a single entity. But this is in the law context.

From the next phrases, which is more correct in a commercial/fiscal context?:

  1. Here is a list of parties that have paid more taxes.
  2. Here is a list of persons that have paid more taxes.

So, my final question is:

Can I use the word Party/Parties to describe any kind of person (legal/natural)? Or is it better to just use Person/Persons?

Update

Definition of a natural and juridical person in Wikipedia.

Natural person

In jurisprudence, a natural person is a person (in legal meaning, i.e., one who has its own legal personality) that is an individual human being,

Juridical person

A juridical person is a non-human legal entity, in other words any organization that is not a single natural person

Update 2. Where I want to use the word party?

First, I am not writing a contract.

I have a list of persons (humans) and companies, where any of then can be part of a comercial transactions and I need to give a name to that list. But the name must be a single word.

I was thinking to add the name taxpayer, but not all of them pay taxes (This list is not necessarily of peoples and companies from the US).

  • I think this may depend a lot on your audience. If they are all tax accountants, they may already understand "person" as including corporate entities. If you're writing for a more general audience, then you may need to explicitly define a term, like this: "for convenience, I will use the word 'entity' to refer to either a person or a corporation." – Canadian Yankee Mar 15 '18 at 0:37
  • @RonaldSole. As far as I understand party/parties is the correct word in this context. I just want to be sure and hear other opinions. – miso Mar 15 '18 at 1:14
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You're talking about two kinds of entities.

  • A living person, of age, competent, and capable of representing themselves in legal transactions.

  • A business or organization legally organized and authorized to represent its interests in legal transactions.

A legal transaction is anything from a simple purchase at a retail store (and implied contract with the receipt as proof of transaction) to a very complex written contract. Legal transactions may occur between any combination of entities.

Now, I'm using the word entity even though it's not the word you're looking for. It has specific uses in the legal world which I'm not going to take the time to explain. One of which is to help define just who and what it is we're talking about, which I just did.

A party is an entity participating in a contract, and the word party is frequently used to refer to the participating entities. It is the most appropriate word to use to refer to any entity.

HOWEVER...

You have not explained why you're asking your question. My response makes sense if and only if you are writing a contract. It wouldn't make any sense if you were writing a story and trying to refer to both people and businesses. (Well... it would make less sense, people would understand it, but it would give a very distinct legal feel to your writing.) The word would be out of context, despite being used correctly by its legal definition or usage.

If you are writing a story and you are NOT using specific legal terminology for a good reason, then you have no single word (at least not off the top of my head) that would describe both a person and a business/organization in terms of someone or something that can legally transact business.

Please note that I could give you a better answer if you explain exactly why you are asking your question, complete with an example of how you want to use the word. Thanks

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