In Wikipedia: Legal_personality.

A legal person (Latin: persona ficta) (also artificial person, juridical person, juristic person, and body corporate, also commonly called a vehicle) has a legal name and has rights, protections, privileges, responsibilities, and liabilities under law, just as natural persons (humans, physical persons) do. Also the term legal entity may be used.

Examples of legal persons include cooperatives, corporations, companies, sovereign states, intergovernmental organizations.
A legal person or entity may be established under the laws of a country (the case of corporations or cooperatives), or in a treaty or convention (intergovernmental organisations). Laws are included in the country's statute book. Treaties and conventions are listed in a Treaty book