https://www.nintendo.co.jp/nintendo_account/index.html#mynintendo
Purchase in eshop (except online service code, DLC, 3DS Theme) after 17 Mar 00:00 (Japanese time) will be capable for the new scheme
Purchase in eshop (except online service code, DLC, 3DS Theme) after 17 Mar 00:00 (Japanese time) will be capable for the new scheme