buying games from eshop ?

after latest update in my 3ds , they ask me to create account , now I have Nintendo account with password , so if I buy from eshop is the games I bought it will link to my account , I mean can I use this account in another 3ds

In my experience nintendo will only let one nintendo id be linked to a single 3ds.

what I do if my 3ds get damage , and I bought many games in my acount ?

I'm pretty sure it's still system-linked, as absurd as it sounds.

You can probably use the account on a different 3DS, but the games won't follow it. The only way to get your games on another system is to do a system transfer. The Nintendo Network ID is more for Miiverse and your account balance on the 3DS than anything else.

you have to call nintendo and tell them to transfer your account to the new 3ds...you will need the serial number of your old 3ds...

if you want to transfer to a new 3ds and your old one works fine then you use the system transfer tool.