Microsoft 365 features that help users manage their subscriptions, account settings, and billing information.
Hello, good day and thanks for your question. I understand that you are checking with regards to transferring the subscription from one account to another.
Kindly take note that a Microsoft 365 subscription cannot be transferred from one account to another.
Please see the links below as a reference as well.
https://support.microsoft.com/en-us/accounts-billing/manage/accessing-outlook-com-onedrive-and-other-microsoft-services-when-someone-has-died - Please see "If you have access to the account" and "If you do not have access to the account".