BoA is definitely one of the richest celebrities in South Korea. She's a multimillionaire.
She could stop working right now and live comfortably for the rest of her life.
It feels like her current state of mind is: "I've worked enough. Now I'll do whatever I want. And I'll spend time in Korea with my family."
She's a shareholder in SM Entertainment now. So she performs in SM Town to support her company. She needs to protect her investment/shares.
Once a year or so she releases a new song in Japan probably just to keep Avex happy. The bare minimum.
Now she can do acting or anything she likes. Even if it flops she's still rich.
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