This is the system-version that ships with launch-day JPN New_3DS systems. The TMD HTTP Last-modified date for these titles is September 26, 2014.
New3DS System Titles
New3DS versions of the SAFE_MODE system-modules were added, the only New3DS SAFE_MODE system-modules which were not added are: camera, cecd, MP, and NDM.
Besides the 3 new modules below, New3DS versions of the following native system-modules were added: camera, GSP, i2c, MCU, PTM, and spi.
The following 3 new sysmodules were added(not available for SAFE_MODE):
5 new applications for New3DS-only were added. See here regarding the new applications. Besides those applications, New3DS versions of the following applications were added: "Health and Safety Information" and Face Raiders.
The New3DS versions of the following SAFE_MODE applets were added: ErrDisp, error, and swkbd(Software Keyboard).
The New3DS version of the Internet Browser was added, the exheader name is "SKATER"(original 3DS name was "spider").
A New3DS version of NVer was added. Therefore, there could be future New3DS-only system-updates.
New3DS versions of all 4 FIRM titles were added.
New3DS FIRM uses an additional crypto layer on the ARM9 FIRM section via a loader at the end of the ARM9 binary, see here.