A quantum field theoretic treatment of inclusive deep-inelastic diffractive scattering is given. The process can be described in the general framework of non-forward scattering processes using the light-cone expansion in the generalized Bjorken region. Target mass and finite t corrections of the diffractive hadronic tensor are derived at the level of the twist-2 contributions both for the unpolarized and the polarized case. They modify the expressions contributing in the limit t, M 2 → 0 for larger values of β or/and t in the region of low Q 2 . The different diffractive structure functions are expressed through integrals over the relative momentum of non-perturbative t-dependent 2-particle distribution functions. In the limit t, M 2 → 0 these distribution functions are the diffractive parton distribution. Relations between the different diffractive structure functions are derived.
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