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Nintendo Japan has revealed the new Nintendo 3DS themes and POKéMON 151 Mewtwo and Pokémon Mega Mewtwo & BREAK Evolution Pokémon (ポケモンメガミュウツー＆BREAK進化ポケモン) were announced. These themes cost 200yen each and are available for purchase as of September 16th, 2015 on the Nintendo 3DS eShop store.

Pokémon Mega Mewtwo & BREAK Evolution Pokémon (ポケモンメガミュウツー＆BREAK進化ポケモン)

Features: Mega Mewtwo X and Mega Mewtwo Y powerfully collide in this dynamic theme that celebrates the release of the Pokémon Card Game XY BREAK evolution mechanic. The lower screen features the gold bodied Pokémon.
Music: XY - Battle! Mewtwo (～戦闘！ミュウツー～)

Pokémon Mega Mewtwo & BREAK Evolution Pokémon (ポケモンメガミュウツー＆BREAK進化ポケモン)

Features: This theme features Mewtwo and its design and features accent it in a stylish way as part of the POKéMON 151 line.
Music: XY - The Master Tower (～マスタータワー～)

Sources: http://www.nintendo.co.jp/3ds/theme/list/02171/index.html and http://www.nintendo.co.jp/3ds/theme/list/02171/index.html