The spin-dependent cross sections for semi-inclusive lepton-nucleon
scattering are derived in the framework of collinear factorization, including
the effects of masses of the target and produced hadron at finite momentum
transfer squared Q^2. At leading order the cross sections factorize into
products of parton distribution and fragmentation functions evaluated in terms
of new, mass-dependent scaling variables. The size of the hadron mass
corrections is estimated at kinematics relevant for future semi-inclusive
deep-inelastic scattering experiments.Comment: 28 pages, 12 figures, published versio