I am creating a list using listOverrideOptions.
The "type" is changed, but the "start" is not changed and the previous state is inherited.
I want you to start from 2 at first, and start from 1 on the override side.
// CUSTOM LIST
$fullNumOpt = array(
    'type' => 'decimalFullWidth',
    'format' => '%1',
    'left' => 400,
    'hanging'=> 280,
    'align' => 'left'
);
$kanNumOpt = array(
    'type' => 'japaneseCounting',
    'format' => '%1',
    'left' => 800,
    'hanging'=> 380,
    'align' => 'left'
);
$irohaOpt = array(
    'type' => 'irohaFullWidth',
    'format' => '%1',
    'left' => 1200,
    'hanging' => 380,
    'align' => 'left'
);
$joOpt = array();
$joOpt[0] = $fullNumOpt;
$joOpt[0]['format'] = '第%1æ¡';
$joOpt[0]['left'] = 440;
$joOpt[0]['hanging'] = 500;
$joOpt[1] = $fullNumOpt;
$joOpt[1]['format'] = '%2';
$joOpt[1]['start'] = 2;
$joOpt[1]['left'] = 440;
$joOpt[1]['hanging'] = 420;
$joOpt[2] = $kanNumOpt;
$joOpt[2]['format'] = '%3';
$joOpt[3] = $irohaOpt;
$joOpt[3]['format'] = '%4';
// override
$kanOpt = array();
$kanOpt[0] = $fullNumOpt;
$kanOpt[0]['format'] = '第%1æ¡';
$kanOpt[0]['left'] = 440;
$kanOpt[0]['hanging'] = 500;
$kanOpt[0]['start'] = 1;
$kanOpt[1] = $kanNumOpt;
$kanOpt[1]['start'] = 1;
$kanOpt[1]['format'] = '%2.';
$kanListStyle = array();
$kanListStyle[0] = array(
    'listOptions' => $kanOpt,
    'name' => 'kanList'
);
$docx->createListStyle('joList', $joOpt, $kanListStyle);
$tidy_html = createTidyHTML($html);
$docx->replaceVariableByHTML('EXTERNAL', 'block', $tidy_html,
    array(
        'customListStyles' => true,
        'strictWordStyles' => true,
        'useHTMLExtended' => true,
        'parseDivsAsPs' => true,
        'wordStyles' => array(
            '.joList' => 'joList',
            '.kanList' => 'kanList',
        )
    )
);