The Registry key approach did not work on my Windows 10 Professional, but PowerShell command Set-SmbServerConfiguration -IRPStackSize does.

Before issuing the Set- command I ran Get-SmbServerConfiguration to check the current values. It returned 15 although the registry value was 40!

Then I used Set-SmbServerConfiguration -IRPStackSize 40, restarted the Server service, and it all worked fine.

I highly recommend that you always restart the Server service after changing these values.

PS C:\Users\Administrator> Get-SmbServerConfiguration

AnnounceServer : False
AsynchronousCredits : 64
AuditSmb1Access : False
AutoShareServer : True
AutoShareWorkstation : True
CachedOpenLimit : 5
AnnounceComment :
EnableDownlevelTimewarp : False
EnableLeasing : True
EnableMultiChannel : True
EnableStrictNameChecking : True
AutoDisconnectTimeout : 0
DurableHandleV2TimeoutInSeconds : 30
EnableAuthenticateUserSharing : False
EnableForcedLogoff : True
EnableOplocks : True
EnableSecuritySignature : False
ServerHidden : True
IrpStackSize : 40
KeepAliveTime : 2
MaxChannelPerSession : 32
MaxMpxCount : 50
MaxSessionPerConnection : 16384
MaxThreadsPerQueue : 20
MaxWorkItems : 1
NullSessionPipes :
NullSessionShares :
OplockBreakWait : 35
PendingClientTimeoutInSeconds : 120
RequireSecuritySignature : False
EnableSMB1Protocol : True
EnableSMB2Protocol : True
Smb2CreditsMax : 2048
Smb2CreditsMin : 128
SmbServerNameHardeningLevel : 0
TreatHostAsStableStorage : False
ValidateAliasNotCircular : True
ValidateShareScope : True
ValidateShareScopeNotAliased : True
ValidateTargetName : True
EncryptData : False
RejectUnencryptedAccess : True

PS C:\Users\Administrator>

refer: https://superuser.com/questions/989642/android-cant-access-windows-smb-shared-usb-drives