Вы можете использовать FOR JSON для достижения этого
DROP TABLE IF EXISTS #tempA;
DROP TABLE IF EXISTS #tempB;
Create TABLE #tempA(ID INT IDENTITY(1,1), ValueOfA VARCHAR(50))
Create TABLE #tempB(ID INT IDENTITY(1,1), ValueOfB VARCHAR(50))
INSERT INTO #tempA VALUES ('Testing A1'), ('Testing A2'), ('Testing A3'), ('Testing A4'), ('Testing A5')
INSERT INTO #tempB VALUES ('Testing B1'), ('Testing B2'), ('Testing B3'), ('Testing B4'), ('Testing B5')
SELECT a.ID as 'ID', a.ValueOfA as 'A', b.ValueOfB as 'B'
FROM #tempA a
INNER JOIN #tempB b ON a.ID = b.ID
FOR JSON PATH