Well that depends on what you consider next gen. If you mean by pure power, yes and no. It will certainly be much stronger than the WiiU, but not much stronger (if at all) than the PS4. So in terms of Nintendo consoles, it is a new gen in this respect. However if you compare it to the others, some might incorrectly lable it as "mid gen".
What makes it next gen though is going to be the innovation and gameplay elements behind it. This fact alone puts it in its own next gen category and there is no denying that. For example the PS4.5 rumors going around state that it will be mainly PS4 games running at a higher resolution or FPS for those who want the boost (similar to PS4 vs PS3 early in the gen). However, while some titles will likely be cross gen like Zelda U/NX, for the most part it seems Nintendo is ready to leave the WiiU behind and move forward with new ideas and features. This rules out a mid gen title altogether in my opinion.
So in short, yes NX will be the next gen of Nintendo.
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