In the 3DS' System settings app, you can try to change your region settings (Country and State/Region). If you attempt to do this, though, a warning is displayed which basically says anything related to the e-Shop won't work any more. Here's the warning:
If you change your country settings, you will no longer be able to use services that require a Nintendo Network ID, such as browsing Nintendo eShop or posting to Miiverse.
My question is, what exactly will happen if I change that region? Will my 3DS be "disconnected" from my Nintendo Network ID, will my downloaded content disappear/be uninstalled, will I be able to create a new Nintendo Network ID? Will I be able to restore the previous state and connection to my Network ID by changing back to the original region?
Note that this is not about the market region as in region-lock. This is about the thing you enter when you create your profile for the first time.