In order to access the eShop from different regions, you will need to sign up for a Nintendo Account from that region and create a new User Profile.
Step 1: Select the Nintendo eShop from the Main Menu.
Step 2: Select Add User (The Plus Icon).
Step 3: If you have already set up a second Nintendo Account with the intended region, select Sign In and Link. Otherwise Select Create Account.
Step 4: Fill in your New Account Details. Note that [Country/Region of Residence] will determine which eShop you will have access to using that User Profile.
Step 5: Select the new profile when accessing the eShop. You will then have access to the eShop's region that you selected for your Nintendo Account. You can create as many different User Profiles each linked to a different Nintendo Account Region as you like and use them to access each individual eShop Regions.
