Assign parent term to different parent term as a child and a child term can be assigned to different parent term in drupal

Question

As below need to assign parent term to different parent term as a child and a child term can be assigned to different parent term in Drupal

Parent item1
  - item3
  - item5
Parent item2
  - item1
  - item5
Parent item3
  - item4
  - item5
Parent item4
  - item2
  - item3
Parent item5
  - item1
  - item3
Parent item1_1
  - item1
Parent item1_2
  - item1
Parent item2_1
  - item2
Parent item2_2
  - item2