Background: Tinnitus is an unpleasant symptom, and its prevalence among the elderly is very high. We conducted annual examinations of people in a community using a health survey with an additional item on tinnitus to investigate the risk factors within this community.Methods: We conducted a cross-sectional study of 510 Japanese citizens (215 men, 295 women) who attended a health examination. A self-report questionnaire including items on tinnitus and a hearing test were administered. For the examination, body weight, body mass index, body fat percentage, and systolic and diastolic blood pressure were measured. A blood examination included counts of red and white blood cells as well as platelets, and measures of hemoglobin, total protein, total cholesterol, creatinine, blood urea nitrogen, uric acid, and serum calcium.Results: A logistic regression analysis revealed that subjective hearing loss, vertigo, and a high level of serum calcium were associated with tinnitus after adjustment for age and sex. There was a significant correlation between subjective hearing loss and pure tone audiogram results.Conclusions: Hearing loss, vertigo, and serum calcium level are independently associated with subjective tinnitus.