Leinster are resigned to losing James Lowe at the end of the season. A wrangle between the province and the IRFU appears to have been at the heart of the winger receiving a much reduced one-year contract extension, which in turn will lead him to move elsewhere.Lowe has been linked with a move to France and England, but sources also indicate he could move to a club in Japan.The 34-year-old has been recalled to the Leinster team to make his 100th appearance for the province in their URC quarter-final against the Lions at the Aviva Stadium on Saturday (kick-off 8pm) after equalling Shane Horgan’s all-time try-scoring record (69) in his last outing against the Scarlets a fortnight ago. Saturday’s game could therefore mark his 100th and last game for Leinster, where he has spent the last nine seasons. In that time, Lowe qualified to play for Ireland through the three-year residency ruling, making his debut against Wales during the Autumn Nations Cup in November 2020. Over the last six seasons Lowe has gone on to become an integral part of the national side. He has scored 17 tries in 45 Tests for Ireland yet has never been on a central IRFU contract, nor was his contract renewed to take in the 2027 World Cup.This is despite Andy Farrell stating his desire for Lowe’s contract to be extended until next season, which he expected to happen. Likewise, Leinster head coach Leo Cullen, said Lowe had made clear his desire to play in next year’s World Cup in Australia.“I guess it’s the north star, isn’t it? Something a lot of boys in here are targeting as something you really want to get to,” Lowe said last November of getting playing in another World Cup.“As you start to age and things start to change, family dynamics and how your body is holding up, all that comes into play. But we’re looked after so well in Ireland, especially in Leinster and especially when we come into camp.”The IRFU have introduced a number of changes to its contractual system, and next season the provinces will have to increase their contribution towards central contracts from 30 per cent to 40 per cent. It also appears the union were unwilling to offer Lowe a top-up as a PONI (player of national interest), as they had done with Peter O’Mahony and Conor Murray in order to extend their time with Munster after coming off central contracts.