The $alpha alpha_s^2$ corrections to the first moment of the polarized   virtual photon structure function $g_1^gamma(x,Q^2,P^2)$
  We present the next-to-next-to-leading order ($alpha alpha_s^2$) corrections to the first moment of the polarized virtual photon structure function $g_1^gamma(x,Q^2,P^2)$ in the kinematical region $Lambda^2 ll P^2 ll Q^2$, where $-Q^2(-P^2)$ is the mass squared of the probe (target) photon and $Lambda$ is the QCD scale parameter. In order to evaluate the three-loop-level photon matrix element of the flavor singlet axial current, we resort to the Adler-Bardeen theorem for the axial anomaly and we calculate in effect the two-loop diagrams for the photon matrix element of the gluon operator. The $alpha alpha_s^2$ corrections are found to be about 3% of the sum of the leading order ($alpha$) andthe next-to-leading order ($alpha alpha_s$) contributions, when $Q^2=30 sim 100 {rm GeV}^2$and $P^2=3{rm GeV}^2$, and the number of active quark flavors $n_f$ is three to five. 
K. Sasaki, T. Ueda, T. Uematsu