Hi iwata makiko,
The error 40901 means your phone number is still linked to an old Microsoft 365 Developer Program account, which blocks new registration.
First, try signing in to the old Gmail account at Microsoft 365 Developer Program and remove the phone number from the profile.
Second, if you can’t access that account, contact Microsoft Developer Program Support and provide the error code (40901), your current account email, and the old account email. You can open a support ticket on Microsoft Developer Support.
Last, only Microsoft can unlink the phone number from the old account. Once they do, you’ll be able to register your new E5 sandbox.
If this helps, feel free to mark the answer as accepted so others can find it too.
Best,
Carl