DECLARE @table1 TABLE ([Date] Date, [Value] VarChar(10))
DECLARE @table2 TABLE ([Date] Date, [Value] VarChar(10))

INSERT INTO @table1([Date], [Value])
SELECT '2016-01-01', 'one'
UNION ALL
SELECT '2016-01-01', 'three'
UNION ALL
SELECT '2016-01-01', 'five'

INSERT INTO @table2([Date], [Value])
SELECT '2016-01-01', 'two'
UNION ALL
SELECT '2016-01-01', 'four'

SELECT [Date]   = t1.[Date],
       [Value1] = t1.[Value],
       [Value2] = t3.[Value]
FROM
(SELECT [Date]  = t.[Date],
        [Value] = t.[Value],
        [ID]    = ROW_NUMBER() OVER(ORDER BY t.[Date] DESC)
 FROM @table1 t) t1
OUTER APPLY
(
   SELECT TOP 1 t2.[Value]
   FROM
   (SELECT [Date]  = t.[Date],
           [Value] = t.[Value],
           [ID]    = ROW_NUMBER() OVER(ORDER BY t.[Date] DESC)
    FROM @table2 t) t2
   WHERE t2.[Date] = t1.[Date] 
     AND t2.[ID]   = t1.[ID]
) t3