noun, used as a prefix
deemed; presumptive; imputed
Used as a prefix in legal, administrative, or formal contexts to indicate that something is treated as if it were a certain status, even if not literally so. Common in terms like みなし公務員 (deemed public servant) or みなし配当 (deemed dividend).
この法律では、みなし公務員として扱われる。
Under this law, they are treated as deemed public servants.
みなし配当には課税される。
Deemed dividends are subject to taxation.
仮想 means 'virtual' or 'imaginary', often used in computing or hypothetical scenarios, while みなし is a formal/legal term for treating something as if it were a certain status by rule or convention.
Derived from the verb 見なす (to regard as, to consider as), with the 連用形 (continuative form) used as a noun/prefix. The kana spelling is standard in modern legal and administrative usage.