3-d.xml

<?xml version="1.0" encoding="utf-8">
<xsl:stylesheet version="1.0"
  xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
  <xsl:template match="term">
     <term>
       <xsl:attribute name="id">
          <xsl:value-of select="term-{/term/termId}">
       </xsl:attribute>
       <xsl:attribute name="name">
          <xsl:value-of select="{/term/termName}">
       </xsl:attribute>
       <xsl:attribute name="type">
          <xsl:value-of select="{/term/termType}">
       </xsl:attribute>
       <xsl:for-each select="{/term/relation}">
           <relation>
              <xsl:attribute name="id">
                 <xsl:value-of select="term-{/relation/termId}">
              </xsl:attribute>
              <xsl:attribute name="type">
                 <xsl:value-of select="{/relation/relationType}">
              </xsl:attribute> 
           </relation>
       </xsl:for-each>  
     </term>
  </xsl:template>

</xsl:stylesheet>