Dan Carter has plenty to smile about as he gets set to take his game from France to Japan on another lucrative deal.

Outspoken Toulon boss Mourad Boudjellal has kicked off his new European rugby column by attacking All Blacks great Dan Carter for his decision to quit France for Japan to "make money against one-legged opponents".

Boudjellal had promised plenty of strong opinion in his new forum on Eurosport and he didn't disappoint with his opening effort.

Carter, with his ageing body, has decided against extending his contract at glamour Paris club Racing 92 and instead has signed a two-year deal with the Kobe Steelers, starting once the current French season ends in June next year.

GETTY IMAGES Wealthy Toulon owner Mourad Boudjellal has started his new European rugby column by attacking All Blacks star Dan Carter.

It's a popular destination for star players looking for a decent payout in the twilight of their careers, but for some reason Boudjellal decided to lash Carter whose time in Japan will coincide with the next Rugby World Cup, in 2019.

READ MORE:

* Carter poised for Japan

* Carter expected to be big in Japan

* Why don't the ABs smile more?

"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," laughed Boudjellal on the video column.

"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.

He has been with the French club since winning back-to-back World Cups with the All Blacks in late 2015 on a deal reportedly worth more than $2.5m a season. But increasing injuries have limited his playing time.

"It is normal that he wanted, for his old age, to have a more juicy contract," concluded Boudjellal.

Carter's time at Racing 92 has brought success to the club, including the 2016 French Top 14 title when they beat Boudjellal's Toulon in the final played at Barcelona.

Racing have signed two more international stars this year to cover Carter.

They brought in Springboks star Pat Lambie early to help ease the injury issues in the key position and have now confirmed exciting young Scotland No 10 Finn Russell will move there from Glasgow at the end of the current season.

Carter will reunite with his former Canterbury, Crusaders and All Blacks halfback Andy Ellis at the Kobe Steelers club.