Japan's Ayumu Goromaru will play for Queensland this season before reportedly joining French club Toulon.

Dan Carter has reportedly been overtaken as the world's highest-paid rugby player by Japan fullback Ayumu Goromaru.

Goromaru shot to fame during last year's World Cup and became a Japanese cult hero for spearheading the Brave Blossoms' incredible run at the tournament, which included a shock win over South Africa.

The 29-year-old will play Super Rugby for the Queensland Reds this season before moving to French glamour club Toulon, according to French TV station Canal Plus. Although, a Reds spokesman denied that Goromaru had already committed to leaving the franchise.

STU FORSTER/GETTY IMAGES Dan Carter's three-year deal with Racing 92 is said to be worth $3 million a season.

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A French newspaper last week named him as the world's highest-paid rugby player, claiming he is earning a staggering 200,000 euros ($340,000) per month, mostly from sponsorships and endorsements.

All Blacks great Carter, who brought down the curtain on his stellar test career in November after helping New Zealand defend the Web Ellis Cup, is in the first year of a three-year deal with Paris club Racing 92 worth a reported $3 million a season.

Should he link up with Toulon's eccentric billionaire owner Mourad Boudjellal, unafraid to splash the cash in his efforts to draw top-class players to the Top 14 club, it would further cement Goromaru's position on rugby's rich list.

Former All Blacks Ma'a Nonu and Tom Taylor are just two of several internationals contracted to the club, along with Wallabies Quade Cooper, James O'Connor, Matt Giteau and Drew Mitchell.

It comes after the Reds confirmed reigning club best and fairest Liam Gill is also off to France next year.

Toulon is understood to be Gill's destination, but the fringe Wallabies flanker has told teammates he wants to return to Ballymore one day before the end of his career.

- With AAP