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Uniqlo to Whistles clothing size

The short answer

Uniqlo L is Whistles 10 by the two brands' own charts.

Both brands publish the body bust each size is cut for, so every row matches a bust, not a letter or a number.

Every Uniqlo Japan sizing size read across to Whistles. Letter sizes on the left, UK on the right.
Uniqlo Japan sizingUniqlo builds it forWhistles, by chartSame labelWhistles builds it forWhistles also prints
XSbust 28.7 to 31.1 in, waist 22.4 to 24.8 in, hip 31.5 to 33.9 in04not publishedbust 30 in, waist 23.5 in, hip 34.5 innot published
Sbust 30.3 to 32.7 in, waist 24 to 26.4 in, hip 33.1 to 35.4 in06 or 08not publishedbust 31 in, waist 24.5 in, hip 35.5 innot published
Mbust 31.9 to 34.3 in, waist 25.6 to 28 in, hip 34.7 to 37 in10 or 08not publishedbust 34 in, waist 27.5 in, hip 38.5 innot published
Lbust 33.5 to 35.8 in, waist 27.2 to 29.5 in, hip 36.2 to 38.6 in10not publishedbust 34 in, waist 27.5 in, hip 38.5 innot published
XLbust 35.8 to 38.2 in, waist 29.5 to 31.9 in, hip 38.6 to 40.9 in14 or 12not publishedbust 38 in, waist 31.5 in, hip 42.5 innot published
XXLbust 38.2 to 40.6 in, waist 31.9 to 34.3 in, hip 40.9 to 43.3 in16not publishedbust 40 in, waist 33.5 in, hip 44.5 innot published
3XLbust 40.6 to 42.9 in, waist 34.3 to 36.6 in, hip 43.3 to 45.7 in18not publishedbust 42.5 in, waist 35.5 in, hip 46.5 innot published
Tinted rows change label or sit between two sizes. Read from the two charts only; no formula and no averaging.

What wearers say

Charts describe a garment, not a fit. We do not collect fit reports for this category yet, so this table is the two brands' own claims and nothing more.

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Sources

Whistles to Uniqlo