This is true, actually you need both Gateway and OoT/CN because browserhax is not an option
I don't read/speak a lick of Japanese and I bought a JP N3DS, no regrets to this day. I didn't change the region either, just got English games on it, thanks region-free CFW. If you do this and end up with an 8.1 J system like I did unluckily, I'd be cool with letting you borrow the Gateway and JP OoT 3D I bought just to get it to 9.2
(I actually bought Gateway, JP OoT 3D, Sky3DS for JP CN, and JP Mario vs Donkey Kong over a 6 several month period that sucked my wallet dry. At the time I needed all 4 but now you just need the first 2 and you're good to go.)