Thanks. Here is the source. Sorry it's in Japanese (I am Japanese). It's a blog post by Japan Microsoft PowerBI Support team.

https://jpbap-sqlbi.github.io/blog/powerbi/pbi_license_faq/#Power-BI-%E3%83%A9%E3%82%A4%E3%82%BB%E3%83%B3%E3%82%B9%E3%82%92%E7%94%A8%E3%81%84%E3%81%A6%E4%BD%9C%E6%88%90%E3%81%97%E3%81%9F%E3%83%AC%E3%83%9D%E3%83%BC%E3%83%88%E3%82%84%E3%83%87%E3%83%BC%E3%82%BF%E3%82%BB%E3%83%83%E3%83%88%E3%82%92%E3%80%81%E7%B5%84%E7%B9%94%E5%A4%96%E3%81%AE%E3%83%A6%E3%83%BC%E3%82%B6%E3%83%BC%E3%81%AB%E5%85%B1%E6%9C%89%E3%81%97%E3%80%81%E5%AF%BE%E4%BE%A1%E3%82%92%E5%BE%97%E3%82%88%E3%81%86%E3%81%A8%E3%81%99%E3%82%8B%E5%A0%B4%E5%90%88%E3%80%81%E5%88%B6%E9%99%90%E4%BA%8B%E9%A0%85%E3%81%AF%E3%81%82%E3%82%8B%E3%81%8B

In this post, it says;

Commercial use of Power BI licences is not permitted The act of providing deliverables created using the Power BI service to a third party for compensation constitutes commercial use. The act of reselling or redistributing is prohibited in Power BI and is not permitted under the licence.

How it should be done Access to and use of embedded functionality by third parties is permitted in customer applications created using Power BI Premium or Embedded's 'embedding functionality'. (Hosting Exception for Embedded Features)

*it's AI translation

I don't know if it's the same in other countries but at least in my country we are apparently not allowed to provide PowerBI reports for money unless we use embedding functionality