Firstly, intellectual property (IP) law is a complex field, and laws can vary greatly from country to country. However, the broad idea behind them is universal: they aim to protect the creations of inventors, artists, and companies, including digital content creators like Nintendo.
When it comes to online activity, the physical location of the seller often matters less than the location of the company hosting the platform where the goods are being sold. The platform is bound by the laws of the country in which it is based, and therefore so are the transactions happening on it. This is usually covered in the Terms of Service agreement when you sign up to use a platform.
Selling digital goods from a game like Animal Crossing: New Horizons without permission from Nintendo is likely to be considered a violation of their intellectual property rights. This is because the content of the game, including in-game items, is protected under copyright laws. Nintendo, like many game developers, is known to be assertive in protecting their IP rights.
Even if you were located in a country with lax IP laws or enforcement, the platform you're selling on is likely located in a country that adheres to international IP laws. If Nintendo or another rights holder sends a takedown request or a lawsuit to the platform, the platform will likely comply to avoid legal troubles.
Furthermore, the World Intellectual Property Organization (WIPO) provides a framework for international cooperation on IP issues. There's no country completely free from IP laws because most are members of WIPO or have bilateral treaties with countries that are.
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