Furyu released a new Nintendo 3DS (the 3rd one) today in Japan but this one is based on a 2014 released Visual Novel game. This theme is the official one of the WORLD END ECONOMiCA episode.01 VN game which is available on the Steam (with the Episode 2 also) and now in the Japan eShop too for 3DS! The theme using the main visual of the game and comes with normal wallpapers, sound effect and BGM with the short version of the theme song: “ワールド・エンド・エコノミカ”.
You can buy the new theme for 200 Yen (with tax) from the Japan Nintendo eShop.