Despite CEO Ryoei Mikage’s no Nintendo 3DS plans yet comment a few weeks earlier, Luminous Arc makers are developing a Nintendo 3DS game.
It’s a strategy RPG too. No details have been announced about it other than a temporary title, "simulation RPG project." Since the game is going to be published by Imageepoch it probably won’t be related to Luminous Arc since Marvelous Entertainment holds the rights to the series.
The unnamed strategy RPG is slated for a 2012 release in Japan. NIS America has a long standing deal to publish Imageepoch’s games in North America.