  We investigate spin-dependent parton distributions in the polarized virtual
photon target in perturbative QCD up to the next-to-leading order (NLO). In the
case $\Lambda^2 \ll P^2 \ll Q^2$, where $-Q^2$ ($-P^2$) is the mass squared of
the probe (target) photon, parton distributions can be predicted completely up
to NLO, but they are factorization-scheme-dependent.We analyze parton
distributions in six different factorization schemes and discuss their scheme
dependence. We study, in particular, the QCD and QED axial anomaly effects on
the first moments of parton distributions to see the interplay between the
axial anomalies and factorization schemes. We also show that the
factorization-scheme dependence is characterized by the large-$x$ behaviors of
quark distributions in the virtual photon. Gluon distribution is predicted to
be the same up to NLO among the six factorization schemes examined. In
particular, the first moment of gluon distribution is found to be
factorization-scheme independent up to NLO.
