Внимание псевдокод
SELECT `id`, `fio`, `v1`.`values` AS `val1`, `v2`.`values` AS `val2`, `v3`.`values` AS `val3`
FROM `users` AS `u`
JOIN `values` AS `v1` ON `u`.`val1` = `v1`.`id`
JOIN `values` AS `v2` ON `u`.`val2` = `v2`.`id`
JOIN `values` AS `v3` ON `u`.`val3` = `v3`.`id`