Русско-англо-русский юридический словарь

1. legal entity (см. статью «Как будет «юридическое лицо» на английском?»);

2. business entity (синоним legal entity);

Примеры употребления

A business entity is an entity that is formed and administered as per corporate law[Note 1] in order to engage in business activities, charitable work, or other activities allowable. Most often, business entities are formed to sell a product or a service. There are many types of business entities defined in the legal systems of various countries. These include corporations, cooperatives, partnerships, sole traders, limited liability companies and other specifically permitted and labelled types of entities. (Wikipedia)

Business entity and legal entity are used interchangeably. (Berkman Solutions)