There is no legal distinction between the PRC and China. The PRC is China on the international stage.
As far as I know, no country makes a distinction between China and the state that runs it. There is a handful of countries in the world that consider the ROC (i.e., Taiwan) to be the true government of China - countries such as the Vatican City and the Marshall Islands. As I understand it, the Vatican still recognizes the ROC because that's a negotiating chip it can play in its dispute with the PRC over how bishops are named in China.
There are a handful of countries which do still recognize the ROC as the legal government of China. It has gotten smaller as China has bought many out over the last few decade. So, yes, there is a legal distinction depending on who you ask.
As far as I know, no country makes a distinction between China and the state that runs it. There is a handful of countries in the world that consider the ROC (i.e., Taiwan) to be the true government of China - countries such as the Vatican City and the Marshall Islands. As I understand it, the Vatican still recognizes the ROC because that's a negotiating chip it can play in its dispute with the PRC over how bishops are named in China.