which software gives .tap file
Not sure exactly where the file came from but here are two links that describe 1) what programs could have created the file originally, and 2) a list of programs that are capable of opening the file.
Though, they do not appear to be CAD softwares, so I am unaware if the file will be able be opened/readable after the conversion takes process:
TAP file is the g-code file for the CNC machine.
Autodesk ArtCAM enables you to save toolpath files compatible with Mach3. post-processors included:
Mach3_4-Rotary X2A axis (Inch)(*.TAP)