When the numerical analysis of a long lined tunnel is carried out, the calculation amount of the finite element model becomes restricted large-scale parameter analysis. In this paper, an efficient and high-precision 2.5-dimensional (2.5D) frequency-domain finite element method is used to simulate the three-dimensional response of tunnels under the action of oblique incident plane seismic waves. This method can save calculations and avoid the boundary effect caused by the longitudinal truncation of the tunnel. The 2.5D zigzag-paraxial boundary is developed. The artificial boundary is attached to the structure’s surface. The substructure method for oblique plane seismic waves is established. Comparing the substructure method with the analytical solution, the correctness of the site response is verified first. The accuracy of the 2.5D finite element substructure method is further verified. The parameter analysis of different incident angles and conversion angles shows that the underground tunnel does not reach the maximum of structural seismic response when the seismic wave is vertically incident. The location of the soil–rock interface on the tunnel is further discussed. The results show that when the underground tunnel crosses the location of the soil–rock interface, the seismic response of the tunnel will be amplified.
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