If you're only going to pot up, you can do so any time with no rebellion from the plant; but still, spring is the best time to pot up. You should not do a full repot on Acers while they are in leaf unless you defoliate the plant. A full repot includes bare-rooting (or nearly so), root pruning, and a change of soil, and should be done in fall after leaves abscise or in spring at budswell. Potting up ensures the limitations imposed by root congestion remain as a limiting factor, while repotting ensures the limitations are removed in their entirety, at least until the point in time where congestion has rebuilt to the point where the root/soil mass can be lifted from the pot intact, which is about when root congestion begins having an observable effect on growth rate and vitality. I forgot - if you decide to repot in fall, it's important to keep the roots from freezing temps over the winter.
Pot size is determined primarily by soil choice, but of course, the size of the root mass is a consideration. In an appropriate medium that doesn't hold perched water, you could plant the tiniest of seeds in a 55 gallon drum with no repercussions related to pot size. As your choice of media becomes more water-retentive, pot size becomes increasingly more important. I'm not sure what your intent (for the tree) is, but I wanted to help you avoid some potential problem areas if I could. If you have other questions, ......
Al