We investigate target mass effects in the unpolarized virtual photon
structure functions F2γ(x,Q2,P2) and FLγ(x,Q2,P2) in
perturbative QCD for the kinematical region Λ2≪P2≪Q2, where
−Q2(−P2) is the mass squared of the probe (target) photon and Λ is
the QCD scale parameter. We obtain the Nachtmann moments for the structure
functions and then, by inverting the moments, we get the expressions in closed
form for F2γ(x,Q2,P2) up to the next-to-next-to-leading order and
for FLγ(x,Q2,P2) up to the next-to-leading order, both of which
include the target mass corrections. Numerical analysis exhibits that target
mass effects appear at large x and become sizable near xmax(=1/(1+Q2P2)), the maximal value of x, as the ratio P2/Q2
increases.Comment: 24 pages, LaTeX, 7 eps figures, REVTeX