This paper presents a new benchmark test dataset for multi-level complexity-controllable machine translation (MLCC-MT), which is MT controlling the complexity of the output at more than two levels. In previous research, MLCC-MT models have been evaluated on a test dataset automatically constructed from the Newsela corpus, which is a document-level comparable corpus with document-level complexity. The existing test dataset has the following three problems: (i) A source language sentence and its target language sentence are not necessarily an exact translation pair because they are automatically detected. (ii) A target language sentence and its simplified target language sentence are not necessarily exactly parallel because they are automatically aligned. (iii) A sentence-level complexity is not necessarily appropriate because it is transferred from an article-level complexity attached to the Newsela corpus. Therefore, we create a benchmark test dataset for Japanese-to-English MLCC-MT from the Newsela corpus by introducing an automatic filtering of data with inappropriate sentence-level complexity, manual check for parallel target language sentences with different complexity levels, and manual translation. Moreover, we implement two MLCC-NMT frameworks with a Transformer architecture and report their performance on our test dataset as baselines for future research. Our test dataset and codes are released.