From นิติ (ní-dtì, “law”) + บุคคล (bùk-kon, “person”); calque of English legal person; ultimately calque of Japanese 法人 (literally “law person”), a term in the Japanese Civil Code, on which the Siamese Civil and Commercial Code was based; perhaps first used in the revised Book 1 of the Siamese Civil and Commercial Code, promulgated on 11 November 1925; formerly known as บุคคลนิติสมมติ (bùk-kon-ní-dtì-sǒm-mót).
| Orthographic | นิติบุคคล n i t i ɓ u g g l | |
| Phonemic | นิ-ติ-บุก-คน n i – t i – ɓ u k – g n | |
| Romanization | Paiboon | ní-dtì-bùk-kon |
| Royal Institute | ni-ti-buk-khon | |
| (standard) IPA(key) | /ni˦˥.ti˨˩.buk̚˨˩.kʰon˧/(R) | |
นิติบุคคล • (ní-dtì-bùk-kon)