Japan Smaller Capitalization Fund : Most Recent Section 19(a) Notice (04ADDA 002CSR062B zero)
JOF
Published on 05/11/2026 at 01:37 pm EDT
Worldwide Plaza
309 West 49th Street
New York, New York 10019
April 30, 2026
Distribution Period: April 2026 Distribution Amount per share: $0.0887
Dear Shareholder,
The Board of Directors of Japan Smaller Capitalization Fund, Inc. (the "Fund") announced a distribution of
$0.0887 on March 10, 2026, payable on April 30, 2026 to shareholders of record on April 15, 2026. The ex-dividend date was April 15, 2026.
The following table sets forth the Fund's estimated amounts of distribution paid from net investment income, and net realized short-term capital gains, net realized long-term capital gains and return of capital. The Fund's fiscal year ends on the last day of February. All amounts are expressed as per share of capital stock.
Distribution
% of Distribution
Net Investment Income
$0.0887
100.00%
Net Realized Short Term Capital Gains
$0.0000
0.00%
Net Realized Long Term Capital Gains
$0.0000
0.00%
Return of Capital $0.0000 0.00% Total (per share of capital stock) $0.0887 100.00%
The Fund has a managed distribution policy whereby the Fund pays regular monthly distributions declared at a fixed rate per share. Distributions may be paid in part or in full from net investment income, net realized short-term capital gains, net realized long-term capital gains and by returning capital, or a combination thereof.
Shareholders should note, however, that if the Fund's aggregate net investment income, net realized short-term capital gains and net realized long-term capital gains are less than the amount of the distribution level, the difference will be distributed from the Fund's assets and will constitute a return of the shareholder's capital.
A return of capital generally will not be taxable to a shareholder to the extent that the amount of such distributions does not exceed the shareholder's tax basis in his or her shares of the Fund; rather it reduces the shareholder's tax basis in his or her shares of the Fund.
A return of capital does not necessarily reflect the Fund's investment performance and should not be confused with yield or income. The Board of Directors of the Fund may amend, terminate or suspend the managed distribution policy at any time, which could have an adverse effect on the market price of the Fund's shares.
Should you have any questions, please contact the Fund's Transfer Agent, Computershare, P.O. Box 43006, Providence, RI 02940-3006, or call toll free 1-800-426-5523.
Contact: Maria R. Premole
Nomura Asset Management U.S.A. Inc. Worldwide Plaza
309 West 49th Street
New York, NY 10019-7316 1-800-833-0018
Disclaimer
Japan Smaller Capitalization Fund Inc. published this content on May 11, 2026, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on May 11, 2026 at 17:36 UTC.