It shouldn't matter in 99% of cases, especially if there are only 10 array elements.
The one situation in which it might matter would be if your someFunction was run extremely frequently, like tens of thousands of times. In such a case, every time it runs, it would have to create a new usefulArray, and then add its elements onto the passed anotherArray. The overhead of creating a new initial array in addition to the returned, concatenated result might not be zero. It would also depend on the Javascript engine - some may be able to optimize it better than others.
In contrast, if you create the array outside the function, since it only has to be created once, that could result in fewer operations required over many many calls of someFunction.
But this shouldn't be a concern. It's extremely unlikely that the code here is being run in such a tight loop that performance is an issue. Better to strive for code clarity, and optimize later only if necessary. Premature optimization is a bad idea.
In terms of code clarity, it's probably a good idea to reduce a variable's scope as much as possible - if there's anything else on the top level of that module, it might not be the best idea to have usefulArray also defined on the top level, when you only intend it to be used in someFunction. You might consider defining it such that it's only scoped to someFunction, rather than to anything else in that module.
Keep in mind that you can also avoid the variable entirely, if you wish:
export const someFunction = anotherArray => anotherArray.concat(
["say", "about", "10", "array", "elements"]
);