We have an article titled How to reset the project counter after moving issues that may help:
Modifying data directly in JIRA's database is out of scope for Atlassian Support. These instructions are to help provide guidance if these changes are absolutely needed.
Always back up your data before performing any modifications to the database. If possible, test any alter, insert, update, or delete SQL commands on a staging server first.
Please note that after executing the steps below the old links (created before moving the issues) will be unavailable or pointing to the new issues with the same moved issue keys. This is very important change, since it can create a lot of confusing to users that already have links to the moved issues.
To reset the project count you need to execute the following two steps (please substitute A in the below queries for your project key):
Reset the pcounter field from project table
UPDATE project SET pcounter=0 WHERE pkey='A';
Remove the rows referencing the old issue keys from moved_issue_key
DELETE FROM moved_issue_key WHERE old_issue_key like 'A-%';
After the above steps you should be capable to create issues starting from the number that was set in the pcounter field.
Hopefully that gets you the results you're looking for!
The article does state that this is a database change, which means executing the commands in the database.
I tend to use the command line for whatever database is installed because it comes with the database and is good enough for simple database changes like this.
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