Hello,
There are multiple problems with your request.
As stated in the question, you start over in a new year. Auto increment fields will not duplicate values. Additionally, an auto increment number is automatically part of the key in a table and there is only one auto increment field allowed in a table.
It is likely you would need to use macros to accomplish what you want. This is complicated by the fact of starting over in a new year. You have not stated the database you are using. The posted sample is HSQLDB embedded v1.8. That database (and many others) has the ability to create SEQUENCE generators. Still will need macros but this can be of help.
See → CREATE SEQUENCE