It is adapted to build ISO images for ARM. Now, download the UUP files to ISO converter from here.For example, you can use the following web site created by adguard. Download the Windows 10 (arm64) ESD/UUP files from any trusted source.To install Windows 10 for ARM in QEMU, do the following. Keep in mind that it won't support network because of missing drivers.
Here are steps you need to take to get Windows 10 for ARM working in QEMU. While Windows 10 runs slowly inside QEMU, it is good enough to see what exactly Windows 10 for ARM is. The software supports emulation of the AArch64/ARM64 architecture, so it can be used to install Windows 10 for ARM. With QEMU, it is easy to emulate a completely different set of hardware from the physical hardware you have. QEMU is a free and open-source hosted hypervisor that performs hardware virtualization.