Definitions of person
a legal person (=a business or institution that the law treats for some purposes as if it were a person distinct from its members or owner)
The Seller is a legal person duly organized and validly existing under the laws of the People's Republic of China.
a natural person is a real, physical person rather than a legal person
Similar gains derived by natural persons also remain taxable under 22(a).
the body of a human being; the body and the clothing of a human being
He was carrying a large quantity of cash on his person.