With the increasing expansion of economic and social activities, the role of legal entities in society has become more prominent. For this reason, crimes committed by these persons can have destructive effects on the economic and social system. The prosecution of crimes against legal entities requires a differentiated approach due to the different nature of these persons from natural persons. In general, regarding the principles of the differential prosecution of crimes against legal entities, it should be stated that legal entities are abstract entities. On the other hand, due to their abstract nature, legal entities lack will and knowledge in the human sense, and according to some who are against the criminal liability of legal entities, legal entities should not be punished in principle. In Iranian law, the differential prosecution of crimes against legal entities has not been separated as a principle, only a law with 9 articles has briefly created differences in the prosecution of crimes against these persons in some cases, which cannot be called differential prosecution in the true sense. In American law, the prosecution of crimes against legal entities has some differences from the prosecution of crimes against natural persons.