EX-99.2(L)(2) 11 efc11-379_ex992l2.htm
Exhibit 99.2(l)(2)
THE LAW FIRM OF
MORI HAMADA & MATSUMOTO
MARUNOUCHI PARK BUILDING TEL: 03-6212-8316
2-6-1 MARUNOUCHI
CHIYODA-KU, TOKYO 100-8222, JAPAN
To: Japan Smaller Capitalization Fund, Inc.
We hereby consent to the reference to our firm included in the Registration Statement on Form N-2 (Securities Act File No. 333-172676), and the prospectus constituting a part thereof, of Japan Smaller Capitalization Fund, Inc..

| Very truly yours, MORI HAMADA & MATSUMOTO |
| By: | /s/ Ken Miura |
|  | Ken Miura |

|  | Tokyo, Japan |
|  | June 14, 2011 |