  Spin-dependent parton distributions in the polarized virtual photon are
investigated in 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
the NLO, but they are factorization-scheme-dependent. Parton distributions are
analyzed in four different factorization schemes and their scheme dependence
are discussed. Particular attentions are paid to the axial anomaly effect on
the first moments of quark parton distributions, and also to the large-$x$
behaviors of the parton distributions. Gluon distribution in the virtual photon
is found to be factorization-scheme independent up to the NLO.
