Import wordpress taxonomy, You can aslo override exported taxonomy

import.php

<?php

class Import_Taxonomy
{
    private $options = [];
    public function __construct($options)
    {
        if (
            isset($_GET['task']) &&
            $_GET['task'] === "import"
        ) {
            $this->options = $options;
            add_action('init', [$this, 'doAction']);
        }
    }

    public function doAction()
    {
        $items = json_decode($this->options['content'], true);
        $override_taxonomy = null;
        $is_override_taxonomy = false;

        if (
            isset($this->options['override_taxonomy']) &&
            !empty($this->options['override_taxonomy'])
        ) {
            $override_taxonomy =  $this->options['override_taxonomy'];
            $is_override_taxonomy = true;
        }

        foreach ($items as $key => $item) {
            $name = $item['name'];
            $taxonomy = $is_override_taxonomy ? $override_taxonomy :  $item['taxonomy'];

            unset($item['term_id']);
            unset($item['name']);
            unset($item['taxonomy']);

            wp_insert_term(
                $name,
                $taxonomy,
                $item
            );
        }

        print_r("Taxonomy import DONE!");
        exit();
    }
}

$filename = "tax.json";

$content = file_get_contents(__DIR__ . "/" . $filename);

new Import_Taxonomy(['content' => $content, 'override_taxonomy' => 'listingcategory']);

/**
 * Run like this: http://localhost/?task=import
 */