depends. Firmware 10.4 and up requires a hardmod, something most 3ds users dont attempt. It requires soldering wires in the 3ds to dump the nand to a pc. If your 3ds came with 10.3 through 9.3, you can look up a downgrade tutorial, and use the internet browser as an entrypoint. Once it's downgrade or if it came like that, look up how to install an emunand using the browser as an entrypoint again. Also with alot of effort you CAN change your emunand region. Difficult and buggy though. And i didnt read the full comment. No, emunand cannot be transfered from 1 3ds to another, but region changes are possible.