Transform array, set each array element with parent key php

$arr = json_decode($s, true);
$new_arr = [];

foreach ($arr as $item) {
    $parts1 = explode(';', $item[1]);
    $parts2 = explode(';', $item[2]);

    // $new_arr[] = array_map(null, $parts1, $parts2);

    $tmp_arr = array_map(null, $parts1, $parts2);
    $new_arr[] = array_map(
        function($v) { return array_combine(["1","2"], $v); }, 
        $tmp_arr
    );
}

$arr = json_decode($json, true);
foreach($arr as $key1 => $sub){
    foreach($sub as $item){
        $temp[] = explode(";", $item);
    }
    foreach($temp[0] as $key2 => $val){
        $new[$key1][]= array_combine([1,2],array_column($temp, $key2));
    }
    $temp =[]; // empty array
}
var_dump($new);

array(2) {
  [0]=>
  array(3) {
    [0]=>
    array(2) {
      [1]=>
      string(7) "tag_es1"
      [2]=>
      string(7) "tag_en1"
    }
    [1]=>
    array(2) {
      [1]=>
      string(7) "tag_es2"
      [2]=>
      string(7) "tag_en2"
    }
    [2]=>
    array(2) {
      [1]=>
      string(7) "tag_es3"
      [2]=>
      string(7) "tag_en3"
    }
  }
  [1]=>
  array(2) {
    [0]=>
    array(2) {
      [1]=>
      string(7) "tag_es1"
      [2]=>
      string(7) "tag_en1"
    }
    [1]=>
    array(2) {
      [1]=>
      string(7) "tag_es2"
      [2]=>
      string(7) "tag_en2"
    }
  }
}

$result = [];
foreach (json_decode($json, true) as $i => $row) {
    foreach ($row as $id => $delimited) {
        foreach (explode(';', $delimited) as $key => $value) {
            $result[$i][$key][$id] = $value;
        }
    }
}
var_export($result);