I enabled Two-factor Authentication for my Apple ID, so I’ll introduce the configuration details.

Prerequisites

• Want to enable 2-factor authentication for the company's master account
• Cannot agree to Agreements and other actions without enabling 2-factor authentication

Setting Up Apple ID Two-factor Authentication

Basically, following the official site article will complete the setup.

Apple ID の 2 ファクタ認証 - Apple サポート (Apple ID Two-factor Authentication - Apple Support)

Two-factor Authentication

Your Apple ID currently has two-step verification turned on, but two-factor authentication is required. After you turn on two-factor authentication, signing in to your developer account will require both your password and access to your trusted devices or trusted phone number.

Recommended Configuration

I enabled Two-factor Authentication with the following configuration:

• Device: MacBook Pro (company-issued)
• Phone number: Personal
• Recovery Key: Generated and shared with password manager

I registered my own device and phone number.

While generating a Recovery Key lowers the security level, I generated one because being locked out of the Apple ID used as a master account would be scarier. If there’s a password manager in the company, it’s reassuring to share it only with that person.

That’s all from the Gemba on enabling Apple ID two-factor authentication.