(1)商人；坐商；零售商
为卖出而买进，而非为占有而买进，亦非生产而卖出的人。多指有固定柜台进行销售，而非游走叫卖的人。

(2)交易人；证券经纪人
为自己利益从事证券买卖的人，但不包括银行，也不指那些在其正常营业之外买卖证券的人。

• business-records exception
• business requirements
• business risk
• business situs
• business tort
• business trust
• business use
• business use of home
• business visitor
• busones comitatus
• bussa
• but for
• but-for rule
• "but for" test
• buthna
• buttals
• butted and bounded
• butts and bounds
• butty
• buy
• buy American acts
• buy-and-sale agreement
• buy and sell agreement
• buy back
• buyer