Tunnels traditionally regarded as resilient to seismic events have recently garnered significant attention from engineers owing to a rise in incidents of seismic damage. In this paper, the reflection characteristics of the elastic plane wave incident on the free surface are analyzed, and the matrix analysis method SWIM (Seismic Wave Input Method) for the calculation of equivalent nodal loads with artificial truncated boundary conditions for seismic wave oblique incidence is established by using coordinate transformation technology, according to the displacement velocity and stress characteristics of a plane wave. The results show that the oblique incidence method is more effective in reflecting the traveling wave effect, and the “rotational effect” induced by oblique incidence must be considered for P wave and SV wave incidence, including the associated stress and deformation. This effect exhibits markedly distinct rotational phenomenon. In particular, the P wave incidence should be focused on the vault and the inverted arch due to the expansion wave. With the increase of the oblique incidence angle, the structural stress and deformation are rotated to a certain extent, and the values are significantly increased. Simultaneously, the shear action of the SV wave may result in “ovaling” of the tunnel structure, thereby facilitating damage to the arch shoulder and the sidewall components. As the oblique incidence angle, the potentially damaging effects of the “rotational effect” to the vault and the inverted arch, but the numerical value does not change significantly. In addition, in comparison to a circular cross-section, the low-frequency amplification of seismic waves in the surrounding rock and the difference of frequency response function in different parts of the lining are more pronounced. In particular, the dominant frequency characteristics are significant at P wave incidence and the seismic wave signal attenuation tends to be obvious with increasing incidence angle. In contrast, SV waves exhibit more uniform characteristics.
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