  We give an explicit operator representation (via a sequential circuit and
projection to symmetry subspaces) of Kramers-Wannier duality transformation in
higher-dimensional subsystem symmetric models generalizing the construction in
the 1D transverse-field Ising model. Using the Kramers-Wannier duality
operator, we also construct the Kennedy-Tasaki transformation that maps
subsystem symmetry-protected topological phases to spontaneous subsystem
symmetry breaking phases, where the symmetry group for the former is either
$\mathbb{Z}_2\times\mathbb{Z}_2$ or $\mathbb{Z}_2$. This generalizes the
recently proposed picture of one-dimensional Kennedy-Tasaki transformation as a
composition of manipulations involving gauging and stacking symmetry-protected
topological phases to higher dimensions.
