Vincent here from Shopify!
The person you want to transfer ownership to, do they currently have a staff account already? If not, you can add a staff account by following the steps described in this help-document (click here), after which the button to transfer ownership should appear.
Another solution could be to change the account owner email address and other details to the intended new owner's details, after which you can give them the password or have them create a new password by clicking this link.
After you have transferred ownership of the store, you will no longer have access to the shop, so make sure that the shop is fully ready to be transferred, before doing any of this.
I hope this solves the problem for you, please let me know if there is anything else you need!
Vincent | Community Guru @ Shopify
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I do not know how to transfer but I know how to change the account owner's profile, you can try it instead. Below are simple steps to do it:
Step 1: Sign in your Shopify account
Sign in your account via Desktop as the account owner.
Step 2: Go to Account in the Setting field
From your Shopify store admin account, go to the Setting section with the cogwheel symbol, then visit Account.
Step 3: Select the name of your account owner
Scroll down to Accounts and permissions, under Account owner, click the name of your account owner.
Step 4: Make any update necessary
A new window will be displayed with all of the information relating to your admin account.
Step 5: Click the Save button
When you are done with your change, scroll down to the bottom and click Save to record all updates.