JAPAN SMALLER CAPITALIZATION FUND INC JOF

expiry = 2026-07-01...OFFER BY JAPAN SMALLER CAPITALIZATION FUND, INC. TO PURCHASE FOR CASH UP TO 10% OF ITS ISSUED AND OUTSTANDING SHARES OF COMMON STOCK AT 98% OF NET ASSET VALUE PER SHARE THE OFFER AND WITHDRAWAL RIGHT WILL EXPIRE AT 5:00 P.M. EASTERN TIME ON JULY 1, 2026, UNLESS THE OFFER IS EXTENDED This Issuer Tender Offer Statement and the accompanying Letter of Transmittal (which together constitute the “Offer”) are not conditioned on any minimum number of outstanding shares of common stock, par value...

listed = True...mposed on the registered holder or such other person) payable on account of such transfer will be the responsibility of the Stockholder and satisfactory evidence of the payment of such taxes, or exemption therefrom, may need to be submitted. The Fund’s Shares are listed on the NYSE and the Fund normally calculates the Shares’ NAV daily at the close of regular trading on the NYSE. On April 30, 2026, the NAV was $12.79. On April 30, 2026, the last sales price at the close of regular trading on the NYSE was $11.32 per Share. The NAV of the Fund’s Shares will be available daily through the Expiration Date by calling th...

mechanism = NAV_PERCENT...hat is the Offer? Japan Smaller Capitalization Fund, Inc. (the “Fund”) is offering to purchase up to 10% of its outstanding shares of common stock, par value $0.10 per share (the “Shares”), or 2,833,389 of its outstanding Shares of common stock, for cash at a price per Share equal to 98% of the net asset value per Share (“NAV”) as of the close of regular trading on the New York Stock Exchange (“NYSE”) on the date after the Offer expires, July 2, 2026 (the “Pricing Date”) (or, if the Offer is extended, the business day after the expiration date as extended), upon specified terms and subject to conditions as set forth in the Offer documents. The...

no_priority = True...(disregarding fractions) in accordance with the number of Shares tendered by each Stockholder (and not timely withdrawn), unless the Fund determines not to purchase any Shares as described in Section 12 of the Issuer Tender Offer Statement. This tender offer will not have any special proration provision for odd lot tenders, which means that all odd lot tenders (including Stockholders who own fewer than 100 Shares) are subject to proration. The Fund’s present intention, if the Offer is oversubscribed, is not to purchase more than 2,833,389 Shares. For more information see Section 1 of the Issuer Tender Offer Statement. • If I decide not to tender, how will the Offer affect the Fund Shar...

price = USD 12.53...kholders tender 10% of the Fund’s outstanding Shares pursuant to the Offer, the estimated payments by the Fund to the Stockholders would be approximately $35,502,367.93 based on a price per share of $12.53, which is 98% of the Fund’s NAV as determined on April 30, 2026. The monies to be used by the Fund to purchase Shares pursuant to the Offer will be obtained from cash and from sales of securities in the Fund’s investmen...

txn_type = TENDER_OFFER...r, that this Offer will have the effect of narrowing the discount or that any reduction in the discount will be sustained following the expiration of the Offer. On May 22, 2026, the Board considered and approved the Offer whereby the Fund agreed that it would offer to purchase, up to 10% of the Fund’s then outstanding Shares at a price equal to 98% of the NAV. The Board has determined to effect the Offer under Rule 13e-4 of the Exchange Act. Any Shares acquired by the Fund pursuant to the Offer will be retired. None of the Fund, its Board, the Manager, or the Investment Adviser makes any recommendation to any...