"This is not something that makes a rugby player dream of going to Japan. This is just dreaming of his tax inspector."
"It is normal that he wanted, for his old age, to have a more juicy contract," said Boudjellal.
The son of Algerian immigrants, Boudjellal is a self-made tycoon and has bankrolled Toulon's rise from France's lower leagues to triple European champions.
His strategy has focused on signing some of the world's best players - often at the expense of their national team.
Boudjellal was last in New Zealand headlines following a bizarre phone interview with Radio Sport, where he proclaimed 'I am James Bond', in response to questions about Malakai Fekitoa's signing.
To get the day's top stories in your inbox, sign up to our newsletter here.