Live2D Cubism PRO for indie is available to customers who are General Users or Small-Scale Enterprises (Note: annual sales for the most recent year less than 10 million yen) regardless of whether it is used for commercial or non-commercial purposes. There is no prohibition on the customer accepting contract for production of works from a third party (small-scale or larger enterprise).
However this software and its functions themselves cannot be provided to a third party as the material principal value of a service, for example by providing output functions which can be used only by a license holder as a service to a third party.
In addition, if the contracting customer is a business operator run by a company with sales of 10 million yen or more in the most recent year (e.g. a subsidiary of a large company; for details, see the Software License Agreement), a “for business” license is required.