Intracellular tau aggregation requires a local protein concentration increase, referred to as droplets. However, the cellular mechanism remains insufficiently understood. We expressed OptoTau, a fusion of P301L mutant tau with CRY2olig, a light-sensitive protein that forms homo-oligomers. Under blue light exposure, OptoTau increased tau phosphorylation and was sequestered in aggresomes. Suppressing aggresome formation by nocodazole formed tau granular clusters in the cytoplasm. The granular clusters disappeared by discontinuing blue light exposure or 1,6-hexanediol treatment, which can dissolve droplets, suggesting that intracellular tau droplet formation requires the microtubules collapse. Expressing OptoTau-ΔN, a species of N-terminal cleaved tau that was observed in the Alzheimer’s disease brain, formed 1,6-hexanediol and detergent-resistant tau clusters in the cytoplasm by blue light stimulation. This intracellular stable tau clusters acted as seeds for tau fibrils in vitro. These results suggest that both tau droplet formation and N-terminal cleavage are necessary for neurofibrillary tangles formation in neurodegenerative diseases.