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１．環境設定

２．Xamarin.Android.Google.BillingClient の更新

３．Androidの実装

using Android.App;
using System;
using System.Collections.Generic;
using System.Linq;
using Android.BillingClient.Api;
using Forms = AppName.Droid.Models.Forms;
using Xamarin.Forms.Internals;

namespace AppName.Droid.Services
{
    /// <summary>
    /// InBillingServiceV3
    /// Google Play Billing Library v3 対応
    /// </summary>
    public class InBillingServiceV3
    {
        private BillingClient _billingClient = null;
        private BillingClientStateListener _stateListener = null;
        private SkuDetailsResponseListener _skuDetailsListener = null;
        private PurchaseHistoryResponseListener _purchaseHistoryListener = null;
        private bool _connected = false;
        private string _productId = String.Empty;
        private string _itemType = String.Empty;

        /// <summary>
        /// アカウント情報（アプリ起動中に永続的に記憶させたいためstaticに設定）
        /// </summary>
        public static AccountIdentifiers AccountIdentifiers { get; set; }

        /// <summary>
        /// 購入結果をハンドリングするイベント
        /// </summary>
        public event OnPurchaseProductDelegate OnPurchaseProduct;
        public event OnUserCanceledDelegate OnUserCanceled;
        public event OnPurchaseProductErrorDelegate OnPurchaseProductError;

        public void SetConnected(bool isConnected)
        {
            _connected = isConnected;
        }

        public bool IsConnected
        {
            get
            {
                if (_billingClient == null)
                {
                    return false;
                }
                return _billingClient.IsReady && _connected;
            }
        }

        /// <summary>
        /// BillingClient を初期化する
        /// </summary>
        /// <param name="productId">Google Play ConsoleのアイテムID</param>
        /// <param name="itemType">BillingClient.SkuType.Inapp or BillingClient.SkuType.Subs</param>
        public void Initialize(string productId, string itemType)
        {
            _productId = productId;
            _itemType = itemType;

            Activity activity = Forms.MainActivity;

            var listener = new PurchasesUpdatedListener(this, _itemType);
            listener.OnUserCanceled += () =>
            {
                if (this.OnUserCanceled != null)
                {
                    this.OnUserCanceled();
                }
            };
            listener.OnPurchaseProductError += (responseCode, sku) =>
            {
                if (this.OnPurchaseProductError != null)
                {
                    this.OnPurchaseProductError(responseCode, sku);
                }
            };

            //Google Play Billing Library 
            _billingClient = BillingClient.NewBuilder(activity)
                                .EnablePendingPurchases()
                                .SetListener(listener)
                                .Build();
        }

        /// <summary>
        /// Google Play との接続を確立する
        /// </summary>
        public void StartConnection()
        {
            if (_billingClient == null)
            {
                if (!String.IsNullOrEmpty(_productId) &&
                    !String.IsNullOrEmpty(_itemType))
                {
                    //一度でも接続した場合、再初期化する
                    this.Initialize(_productId, _itemType);
                }
                else
                {
                    return;
                }
            }
            _stateListener = new BillingClientStateListener(this);
            _billingClient.StartConnection(_stateListener);
        }

        /// <summary>
        /// 購入可能なアイテムを表示する
        /// </summary>
        public void QuerySkuDetails()
        {
            if (!this.IsConnected)
            {
                return;
            }

            var skuList = new List<string>();
            //skuList.Add("premium_upgrade");
            //skuList.Add("gas");
            skuList.Add(_productId);
            SkuDetailsParams param = SkuDetailsParams.NewBuilder()
                                                .SetSkusList(skuList)
                                                .SetType(_itemType)
                                                .Build();
            _skuDetailsListener = new SkuDetailsResponseListener();
            _billingClient.QuerySkuDetails(param, _skuDetailsListener);
        }

        /// <summary>
        /// 購入フローを起動する
        /// </summary>
        public bool CanPurchase()
        {
            if (!this.IsConnected)
            {
                return false;
            }

            //var detail = new SkuDetails(_productId);
            var detail = _skuDetailsListener.SkuDetailsList.FirstOrDefault();
            return this.CanPurchase(detail);
        }

        /// <summary>
        /// 購入フローを起動する
        /// </summary>
        public bool CanPurchase(SkuDetails detail)
        {
            if (!this.IsConnected)
            {
                return false;
            }

            // An activity reference from which the billing flow will be launched.
            Activity activity = Forms.MainActivity;

            // Retrieve a value for "skuDetails" by calling querySkuDetailsAsync().
            BillingFlowParams.Builder builder = BillingFlowParams.NewBuilder()
                                                    .SetSkuDetails(detail);
            if (InBillingServiceV3.AccountIdentifiers != null)
            {
                //不正行為が行われる前に Google が検出できるようにする
                builder = builder.SetObfuscatedAccountId(InBillingServiceV3.AccountIdentifiers.ObfuscatedAccountId)
                                 .SetObfuscatedProfileId(InBillingServiceV3.AccountIdentifiers.ObfuscatedProfileId);
                System.Console.WriteLine(" ** CanPurchase Set AccountIdentifiers.");
            }
            BillingFlowParams billingFlowParams = builder.Build();
            BillingResult result = _billingClient.LaunchBillingFlow(activity, billingFlowParams);
            BillingResponseCode responseCode = result.ResponseCode;

            // Handle the result.
            return responseCode == BillingResponseCode.Ok;
        }

        /// <summary>
        /// SKU商品を消費する
        /// </summary>
        /// <param name="purchaseToken"></param>
        public void Consume(string purchaseToken)
        {
            if (!this.IsConnected)
            {
                return;
            }

            ConsumeParams consumeParams =
                        ConsumeParams.NewBuilder()
                            .SetPurchaseToken(purchaseToken)
                            .Build();

            ConsumeResponseListener listener = new ConsumeResponseListener();
            listener.OnPurchaseProduct += () =>
            {
                if (this.OnPurchaseProduct != null)
                {
                    this.OnPurchaseProduct();
                }
            };

            _billingClient.Consume(consumeParams, listener);
        }

        /// <summary>
        /// 定期購読を消費する
        /// </summary>
        /// <param name="purchaseToken"></param>
        public void AcknowledgePurchase(string purchaseToken)
        {
            if (!this.IsConnected)
            {
                return;
            }

            AcknowledgePurchaseParams acknowledgeParams =
                        AcknowledgePurchaseParams.NewBuilder()
                            .SetPurchaseToken(purchaseToken)
                            .Build();

            AcknowledgePurchaseResponseListener listener = new AcknowledgePurchaseResponseListener();
            listener.OnPurchaseProduct += () =>
            {
                if (this.OnPurchaseProduct != null)
                {
                    this.OnPurchaseProduct();
                }
            };

            _billingClient.AcknowledgePurchase(acknowledgeParams, listener);
        }

        /// <summary>
        /// 購入結果の確認クエリを投げる
        /// </summary>
        public Purchase.PurchasesResult GetQueryPurchases(string itemType)
        {
            if (!this.IsConnected)
            {
                return null;
            }

            // https://developer.android.com/reference/com/android/billingclient/api/BillingClient
            // queryPurchases(String skuType)
            return _billingClient.QueryPurchases(itemType);
        }

        /// <summary>
        /// 購入履歴の確認クエリを投げる
        /// </summary>
        public void QueryPurchaseHistory()
        {
            if (!this.IsConnected)
            {
                return;
            }

            _purchaseHistoryListener = new PurchaseHistoryResponseListener();
            _billingClient.QueryPurchaseHistory(_itemType, _purchaseHistoryListener);
        }

        /// <summary>
        /// 購入履歴を取得する
        /// </summary>
        /// <returns>購入履歴のリスト</returns>
        public IList<Android.BillingClient.Api.PurchaseHistoryRecord> GetPurchaseHistoryRecords()
        {
            if (!this.IsConnected)
            {
                return null;
            }
            return _purchaseHistoryListener.PurchaseHistoryList;
        }

        /// <summary>
        /// Google Play との接続を切断する
        /// </summary>
        public void Disconnect()
        {
            if (this.IsConnected &&
                _billingClient != null)
            {
                _billingClient.EndConnection();
                _billingClient.Dispose();
                _billingClient = null;    //インスタンスの初期化時の判断で必要です。
            }
        }
    }

    /// <summary>
    /// Google Play との接続状態を管理する
    /// </summary>
    public class BillingClientStateListener : Java.Lang.Object, IBillingClientStateListener
    {
        private InBillingServiceV3 _inBillingService = null;

        public BillingClientStateListener()
        {
        }

        public BillingClientStateListener(InBillingServiceV3 instance)
        {
            _inBillingService = instance;
        }

        public void OnBillingSetupFinished(Android.BillingClient.Api.BillingResult result)
        {
            System.Console.WriteLine("OnBillingSetupFinished ResponseCode : " + result.ResponseCode.ToString());
            if (result.ResponseCode == BillingResponseCode.Ok)
            {
                // The BillingClient is ready. You can query purchases here.
                if (_inBillingService != null)
                {
                    _inBillingService.SetConnected(true);
                    _inBillingService.QuerySkuDetails();        //購入商品リストの確認
                    _inBillingService.QueryPurchaseHistory();   //購入履歴の確認
                }
            }
        }
        public void OnBillingServiceDisconnected()
        {
            // Try to restart the connection on the next request to
            // Google Play by calling the startConnection() method.
            System.Console.WriteLine("OnBillingServiceDisconnected");
            if (_inBillingService != null)
            {
                _inBillingService.SetConnected(false);
            }
        }
    }

    /// <summary>
    /// 購入可能なアイテムの結果を取得する
    /// </summary>
    public class SkuDetailsResponseListener : Java.Lang.Object, ISkuDetailsResponseListener
    {
        public IList<SkuDetails> SkuDetailsList = null;

        public void OnSkuDetailsResponse(BillingResult result, IList<SkuDetails> list)
        {
            System.Console.WriteLine("OnSkuDetailsResponse ResponseCode : " + result.ResponseCode.ToString());
            if (result.ResponseCode == BillingResponseCode.Ok)
            {
                list.ForEach(r =>
                {
                    System.Console.WriteLine("OnSkuDetailsResponse SkuDetails : " + r);
                });
                this.SkuDetailsList = list;
            }
        }
    }

    /// <summary>
    /// 購入結果の確認
    /// </summary>
    public class PurchasesUpdatedListener : Java.Lang.Object, IPurchasesUpdatedListener
    {
        private InBillingServiceV3 _instance= null;
        private string _itemType = String.Empty;
        public event OnUserCanceledDelegate OnUserCanceled;
        public event OnPurchaseProductErrorDelegate OnPurchaseProductError;

        public PurchasesUpdatedListener(InBillingServiceV3 instance, string itemType)
        {
            _instance = instance;
            _itemType = itemType;
        }

        public void OnPurchasesUpdated(Android.BillingClient.Api.BillingResult result, IList<Android.BillingClient.Api.Purchase> list)
        {
            System.Console.WriteLine("OnPurchasesUpdated ResponseCode : " + result.ResponseCode.ToString());
            if (result.ResponseCode == BillingResponseCode.Ok &&
                list != null)
            {
                list.ForEach(r =>
                {
                    System.Console.WriteLine("OnPurchasesUpdated Purchase : " + r.OriginalJson);
                    InBillingServiceV3.AccountIdentifiers = r.AccountIdentifiers; //不正防止
                    this.HandlePurchase(r);
                });
            } else if (result.ResponseCode == BillingResponseCode.UserCancelled) {
                // Handle an error caused by a user cancelling the purchase flow.
                System.Console.WriteLine("OnPurchasesUpdated UserCancelled");
                if (this.OnUserCanceled != null)
                {
                    this.OnUserCanceled();
                }
            } else {
                if (this.OnPurchaseProductError != null)
                {
                    this.OnPurchaseProductError((int)result.ResponseCode, "");
                }
                // Handle any other error codes.
                System.Console.WriteLine("OnPurchasesUpdated Fail");
            }
        }

        /// <summary>
        /// 購入を処理する
        /// </summary>
        /// <param name="purchase"></param>
        public void HandlePurchase(Purchase purchase)
        {
            if (purchase == null)
            {
                System.Console.WriteLine("HandlePurchase purchase is null.");
                return;
            }
            if (_instance == null)
            {
                System.Console.WriteLine("HandlePurchase _instance is null.");
                return;
            }

            // Purchase retrieved from BillingClient#queryPurchases or your PurchasesUpdatedListener.
            //Purchase purchase = ...;

            // Verify the purchase.
            // Ensure entitlement was not already granted for this purchaseToken.
            // Grant entitlement to the user.

            if (_itemType == BillingClient.SkuType.Subs)
            {
                _instance.AcknowledgePurchase(purchase.PurchaseToken);
            }
            else
            {
                _instance.Consume(purchase.PurchaseToken);
            }

            System.Console.WriteLine("HandlePurchase Consume Success.");
        }
    }

    /// <summary>
    /// 購入の処理結果を取得する
    /// </summary>
    public class ConsumeResponseListener : Java.Lang.Object, IConsumeResponseListener
    {
        public event OnPurchaseProductDelegate OnPurchaseProduct;
        public event OnPurchaseProductErrorDelegate OnPurchaseProductError;
       
        public void OnConsumeResponse(BillingResult result, string purchaseToken)
        {
            System.Console.WriteLine("OnConsumeResponse ResponseCode : " + result.ResponseCode.ToString());
            if (result.ResponseCode == BillingResponseCode.Ok)
            {
                // Handle the success of the consume operation.
                System.Console.WriteLine("OnConsumeResponse purchaseToken : " + purchaseToken); 
                if (this.OnPurchaseProduct != null)
                {
                    this.OnPurchaseProduct();
                }
            } 
            else
            {
                if (this.OnPurchaseProductError != null)
                {
                    this.OnPurchaseProductError((int)result.ResponseCode, "");
                }
            }
        }
    }

    /// <summary>
    /// 定期購読の処理結果を取得する
    /// </summary>
    public class AcknowledgePurchaseResponseListener : Java.Lang.Object, IAcknowledgePurchaseResponseListener
    {
        public event OnPurchaseProductDelegate OnPurchaseProduct;
        public event OnPurchaseProductErrorDelegate OnPurchaseProductError;

        public void OnAcknowledgePurchaseResponse(BillingResult result)
        {
            System.Console.WriteLine("OnAcknowledgePurchaseResponse ResponseCode : " + result.ResponseCode.ToString());
            if (result.ResponseCode == BillingResponseCode.Ok)
            {
                // Handle the success of the consume operation.
                if (this.OnPurchaseProduct != null)
                {
                    this.OnPurchaseProduct();
                }
            }
            else
            {
                if (this.OnPurchaseProductError != null)
                {
                    this.OnPurchaseProductError((int)result.ResponseCode, "");
                }
            }
        }
    }

    /// <summary>
    /// 購入履歴を取得する
    /// </summary>
    public class PurchaseHistoryResponseListener : Java.Lang.Object, IPurchaseHistoryResponseListener
    {
        public IList<PurchaseHistoryRecord> PurchaseHistoryList = null;

        public void OnPurchaseHistoryResponse(BillingResult result, IList<PurchaseHistoryRecord> list)
        {
            System.Console.WriteLine("OnPurchaseHistoryResponse ResponseCode : " + result.ResponseCode.ToString());
            if (result.ResponseCode == BillingResponseCode.Ok &&
                list != null)
            {
                list.ForEach(r =>
                {
                    System.Console.WriteLine("OnPurchaseHistoryResponse SkuDetails : " + r.OriginalJson);
                });
                this.PurchaseHistoryList = list;
            }
        }
    }
}

４．デバッグ