From Bulbanews, your community Pokémon newspaper.
To be released September 22
Download codes for the Nintendo 3DS Virtual Console releases of Pokémon Gold and Silver will be available at retailers in Japan.
Download code cards will be available in Japan for Y1,111 (excluding tax). They can be purchased starting Sept. 4, 2017, although the games cannot be downloaded until their release on Sept. 22, 2017.
Special edition download codes will be released in Japan on Sept. 22, 2017 for Y1,389 (excluding tax). These special editions come in special boxes based on the original Pokémon Gold and Silver boxes, which include a download code for the game, a magnet shaped like the original Game Boy cartridge, stickers associated with the game, and a poster featuring a list of Pokémon and a type chart for Generation II.
Packaged versions of the Virtual Console releases of Pokémon Gold and Silver will also be released in Europe, although it is not confirmed if they include anything other than the download codes.
Download code cards and download code special editions were available in Japan for the release of Pokémon Red, Green, Blue, and Yellow on Nintendo 3DS Virtual Console. The special edition included similar contents to the Pokémon Gold and Silver special edition.