To develop a novel, simultaneous multi-slice (SMS) reconstruction that extends an inter-slice leakage constraint to intra-slice aliasing with a virtual slice concept for artifact reduction. Inter-slice leakage constraint has been used for SMS reconstruction that mitigates leakage artifacts from the adjacent slices. In this work, the leakage constraint is extended to more general framework that includes SMS and parallel MRI as special cases by viewing intra-slice aliasing artifacts from undersampling as virtual slices while imposing data fidelity to ensure the measurement consistency. In this way, the reconstruction makes it feasible to directly estimate the individual slices from the undersampled SMS acquisition as a one-step method. The performance of the extended method is evaluated with data acquired using 2D GRE and EPI sequences. Compared to a two-step method that performs slice unaliasing followed by inplane unaliasing, the proposed one-step method reduces aliasing artifacts by employing the extended leakage constraint while lowering the noise amplification by improving the conditioning for the inverse problem. The proposed one-step method takes advantage of virtual slices as additional encoding power for improved image quality. We successfully demonstrated that the proposed one-step method minimizes a trade-off between aliasing artifacts and amplified noises over the two-step method.