<DOCUMENT>
<TYPE>EX-99.2(N)
<SEQUENCE>10
<FILENAME>efc5-2324_ex992n.txt
<TEXT>
                                                                   Exhibit (n)




           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




We consent to the reference to our firm under the captions "Financial
Highlights," "Committees of the Board of Directors--Audit Committee,"
"Experts" and "Financial Statements" and to the use of our report dated April
1, 2005, which is incorporated by reference, in this Registration Statement
(Form N-2 File Nos. 333-128763 and 811-5992) of Japan Smaller Capitalization
Fund, Inc.





                                                /s/ Ernst & Young LLP

                                                ERNST & YOUNG LLP


New York, New York
November 9, 2005
</TEXT>
</DOCUMENT>
