Cape Town - Outspoken French rugby boss Mourad Boudjellal has taken a swipe at Dan Carter, after the former All Black flyhalf signed a deal in Japan.
The 35-year-old Carter, who has represented French club Racing 92 for the past two years, recently signed a two-year deal with the Kobe Steelers in Japan.
He will leave Racing 92 after the conclusion of the current French season next June.
Boudjellal, who is the owner of star-studded French club Toulon, mocked Carter’s decision to move to Japan.
"Dan Carter told us this week that he is 35, 36, and is leaving for Japan. But it must also be said that there is a beautiful financial project in a league where there are 10 matches including eight to play against one-legged players. All will be well, there is no problem," Boudjellal said on the Eurosport website.
"This is not something that makes a rugby player dream of going to Japan. This is just dreaming of his tax inspector."
Boudjellal suggested Carter's contract extension at Racing 92 would have seen his salary drop substantially.
“It is normal that he wanted, for his old age, to have a more juicy contract," concluded Boudjellal.
Carter's time at Racing 92 brought success to the club, including the 2016 French Top 14 title when they beat Boudjellal's Toulon in the final played in Barcelona.
Carter retired from international rugby after winning the 2015 Rugby World Cup with the All Blacks in England.
He played 112 Tests between 2003 and 2015.