Answer:
It is located beneath the Tsugaru Strait in Japan, and is 53.85 KM (33.46 MI) long. 23.3 KM (14.5 MI) is located under the seabed. It opened on March 13, 1988. It not only is the longest tunnel, it also is the deepest train tunnel in the wold. However, watch for the completion of the Gotthard Base Tunnel in Europe to take over the record sometime around 2018.