In　order　to　obtain　the　seismic　responses　of　the　soil-rectangular　tunnel　structure,　based　on　the　PL-Finn　constitutive　model,　four　different　conditions,　namely,　the　liquefied　soil　around　the　rectangular　tunnel,　the　liquefied　soil　below　the　rectangular　tunnel,　the　liquefied　soil　on　either　side　of　the　tunnel　and　the　structure　on　non-liquefied　soil,　are　compared.　In　accordance　to　the　time　at　which　a　large　deformation　occurs,　the　possibility　of　destruction　from　hard　to　easy　follows　a　descending　order:　the　liquefied　soil　all　around　the　structure,　the　liquefied　soil　on　the　bottom　of　the　structure,　and　the　liquefied　soil　on　the　two　sides　of　the　structure.　The　area　of　large　deformation　is　mostly　beneath　the　two　arch　angles　of　the　tunnel　floor.　The　soil　on　the　two　sides,　especially　close　to　the　structure,　is　the　hardest　to　liquefy　and　deform.　The　large　deformation　of　soil　caused　by　the　liquefaction　appears　after　the　peak　seismic　value　occurs.　The　higher　the　input　seismic　value　is,　the　easier　a　large　deformation　can　take　place.　With　the　same　input　of　peak　ground　motion,　the　total　displacement　vector　of　the　structure　and　differential　displacement　of　the　side-wall　are　in　accordance　with　an　order　from　large　to　small　in　the　three　situations:　when　the　saturated　sand　is　on　two　sides,　all　around　the　structure,　and　on　the　bottom　of　the　structure.　©　2018,　Editorial　Department　of　Journal　of　Southeast　University.　All　right　reserved.