Kenyan law recognizes two persons upon whom it confers rights and imposes obligations. These persons are:
1. Natural person
2. Artificial person
Natural person: this is the human being who is recognized as a person by law by reason of his characteristics.
Artificial person: This is an abstraction of law often described as a juristic person. It is ametaphysical entity created in contemplation of the law.
This person is referred to as a corporation or incorporated association.