Similar to in Fedora35, total difference is in from apt or from yum.
1 2 3 4 5 6 7 8 | sudo apt-get install acpica-tools chrpath doxygen g++-multilib libasound2-dev libcap-dev \ libcurl4-openssl-dev libdevmapper-dev libidl-dev libopus-dev libpam0g-dev \ libpulse-dev libqt5opengl5-dev libqt5x11extras5-dev qttools5-dev libsdl1.2-dev libsdl-ttf2.0-dev \ libssl-dev libvpx-dev libxcursor-dev libxinerama-dev libxml2-dev libxml2-utils \ libxmu-dev libxrandr-dev make nasm python3-dev qttools5-dev-tools \ unzip xsltproc glslang-dev glslang-tools \ libstdc++5 libxslt1-dev linux-kernel-headers makeself \ mesa-common-dev subversion yasm zlib1g-dev |
refer to:
build virtualbox in fedora35