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,
M2→0 for larger values of
β or/and
t in the region of low
Q2. 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,
M2→0 these
distribution functions are the
diffractive parton distribution. Relations between the different
diffractive structure
functions are derived.