According to the design specifications, the construction of extended piles involves traversing the tunnel's upper region and extending to the underlying rock layer. To address this challenge, a subterranean transfer structure spanning multiple subway tunnels was proposed. Deliberating on the function of piles in the transfer structure as springs with axial and bending stiffness, and taking into account the force balance and deformation coordination conditions of beams and plates within the transfer structure, we established a simplified mechanical model that incorporates soil stratification by combining it with the Winkler elastic foundation beam model. The resolved established simplified mechanical model employed finite difference technology and the Newton-Simpson method, elucidating the mechanical mechanism of the transfer structure. The research findings suggest that the load carried by the upper structural columns can be transferred to the pile foundation beneath the beams through the transfer structure, subsequently reaching the deep soil layer and ensuring minimal impact on adjacent tunnels. The established simplified analysis method can be used for stress analysis of the transfer structure, concurrently considering soil stratification, pile foundation behavior, and plate action. The pile length, pile section size, and beam section size within the transfer structure should account for the characteristics of the upper load, ensuring an even distribution of the beam bending moment.