If you put this in a query, it will give you the requested results. No Join required.
SELECT Table1.ID, Table1.Name, Table1.Year, Query1.FiscalYear, [Query1].[fiscalyear]-[table1].[year] AS Difference
FROM Table1, Query1;
Be aware that if you have more than one FiscalYear record marked as current in your Table2, you will get duplicates of your Table1 data. That is why I included the FiscalYear field in the Select statement so you will be able to see why.