table.xsl

<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet 
    xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
    xmlns:xs="http://www.w3.org/2001/XMLSchema"
    xmlns:xhtml="http://www.w3.org/1999/xhtml"
    xmlns:w="http://schemas.openxmlformats.org/wordprocessingml/2006/main"
    xmlns:r="http://schemas.openxmlformats.org/officeDocument/2006/relationships"
	xmlns:wp="http://schemas.openxmlformats.org/drawingml/2006/wordprocessingDrawing"
    xmlns:pr="http://schemas.openxmlformats.org/package/2006/relationships"
	xmlns:a="http://schemas.openxmlformats.org/drawingml/2006/main"
	xmlns:pic="http://schemas.openxmlformats.org/drawingml/2006/picture"
	xmlns:w14="http://schemas.microsoft.com/office/word/2010/wordml"
	xmlns:wps="http://schemas.microsoft.com/office/word/2010/wordprocessingShape"
    exclude-result-prefixes="xs w r pr wp a pic xhtml w14 wps"
    version="2.0">
	<xsl:template match="w:tc">
		<xsl:param name="reldocument" />
		<xsl:param name="thisid" select="generate-id(current())" />
		<td>
			<!-- Check if cell will span multiple cells -->
			<xsl:if test="w:tcPr/w:vMerge[@w:val='restart']">
				<!-- Calculate cell index with combined cells -->
				<xsl:variable name="celindex" select="count(current()/preceding-sibling::w:tc[not(w:tcPr/w:gridSpan)])+sum(current()/preceding-sibling::w:tc/w:tcPr/w:gridSpan/@w:val)" />
				<!-- How many combined rows have so far -->
				<xsl:variable name="restartindex" select="count(current()/../preceding-sibling::w:tr/w:tc[count(preceding-sibling::w:tc[not(w:tcPr/w:gridSpan)])+sum(current()/../preceding-sibling::w:tc/w:tcPr/w:gridSpan/@w:val)=$celindex]/w:tcPr/w:vMerge[@w:val='restart'])" />
				<!-- Apply rowspan attribute -->
				<xsl:attribute name="rowspan" select="count(current()/../following-sibling::w:tr/w:tc[count(preceding-sibling::w:tc[not(w:tcPr/w:gridSpan)])+sum(preceding-sibling::w:tc/w:tcPr/w:gridSpan/@w:val)=$celindex][count(../preceding-sibling::w:tr/w:tc[count(preceding-sibling::w:tc[not(w:tcPr/w:gridSpan)])+sum(preceding-sibling::w:tc/w:tcPr/w:gridSpan/@w:val)=$celindex]/w:tcPr/w:vMerge[@w:val='restart'])=$restartindex+1]/w:tcPr/w:vMerge[not(@w:val='restart')])+1" />
			</xsl:if>
			<xsl:if test="w:tcPr/w:gridSpan">
				<xsl:attribute name="colspan" select="w:tcPr/w:gridSpan/@w:val" />
			</xsl:if>
			<xsl:apply-templates select="w:tcPr|w:p|w:sdt">
				<xsl:with-param name="reldocument" select="$reldocument" />
				<xsl:with-param name="scopeselector" select="concat('.',$thisid)" />
			</xsl:apply-templates>
		</td>
	</xsl:template>
	<xsl:template match="w:tr">
		<xsl:param name="reldocument" />
		<xsl:param name="trscopeselector">tr[data-rid="<xsl:value-of select="generate-id(.)"/>"]</xsl:param>
		<tr>
			<xsl:attribute name="data-rid" select="generate-id(.)"/>
			<!-- Apply template to cells which are not merged -->
			<xsl:apply-templates select="w:trPr|w:tc[not(w:tcPr/w:vMerge[not(@w:val='restart')])]|w:sdt">
				<xsl:with-param name="scopeselector" select="$trscopeselector" />
				<xsl:with-param name="reldocument" select="$reldocument" />
			</xsl:apply-templates>
		</tr>
	</xsl:template>
	<xsl:template match="w:tbl">
		<xsl:param name="reldocument" />
		<xsl:param name="scopeselector">table[data-tableid="<xsl:number/>"]</xsl:param>
		<table>
			<xsl:attribute name="data-tableid"><xsl:number/></xsl:attribute>
			<xsl:apply-templates select="w:tblPr|w:tblGrid|w:tr">
				<xsl:with-param name="reldocument" select="$reldocument" />
				<xsl:with-param name="scopeselector" select="$scopeselector" />
			</xsl:apply-templates>
		</table>
	</xsl:template>
</xsl:stylesheet>