We argue a factorization formula for semi-inclusive deep-inelastic scattering with hadrons in the current fragmentation region detected at low transverse momentum. To facilitate the factorization, we introduce the transverse-momentum dependent parton distributions and fragmentation functions with gauge links slightly off the light cone, and with soft-gluon radiations subtracted. We verify the factorization to one-loop order in perturbative quantum chromodynamics and argue that it is valid to all orders in perturbation theory.

• Received 5 November 2004

DOI:https://doi.org/10.1103/PhysRevD.71.034005