https://cloud.google.com/compute/docs/instances/enable-nested-virtualization-vm-instances?hl=en を参考に Compute Engine で nested VM を構築。
gcloud config set compute/zone us-central1-b
gcloud compute disks create disk1 --image-project debian-cloud --image-family debian-9
gcloud compute images create nested-vm-image --source-disk disk1 --licenses "https://www.googleapis.com/compute/v1/projects/vm-options/global/licenses/enable-vmx"
gcloud compute instances create example-nested-vm --image nested-vm-image --min-cpu-platform="Intel Skylake"