Virtual Body Ownership Illusion (Virtual BOI) refers to the perceptual, cognitive, and behavioral changes that occur due to the illusion that a virtual body is one’s own actual body. Recent research has focused on inducing Virtual Body Ownership Illusion (Virtual BOI) using various physical conditions of VR environments such as haptic feedback and 360-degree immersion, among others. The level of Virtual BOI has been recognized as an important factor in VR-based clinical therapy programs where patient immersion is crucial. However, a common issue is the lack of standardized evaluation tools for Virtual BOI, with most experiments relying on ad hoc tools based on experimental conditions or lacking consideration for the physical design elements of VR. This measurement tool was designed to consider the characteristics of recent VR devices, such as haptics and hand tracking, in the design of experiments and questionnaires. The tool is composed of sub-attributes related to VR technology, including Embodiment, Presence, Visuo-tactile, Visuo-proprioceptive, and Visuo-Motor. Based on a review of the existing literature, we hypothesized that the Virtual BOI scores would vary depending on manipulation methods, viewpoints, and haptic conditions. An experiment was conducted with 39 participants, who performed the same task under four different conditions using a virtual hand. Virtual BOI scores were assessed using the evaluation tool developed for this study. The questionnaire underwent CFA, and three items with factor loadings below 0.5 were removed, resulting in a total of 14 items. Each subscale demonstrated high reliability, with Cronbach’s alpha values greater than 0.60. When developing experiments, clinical programs, or VR content related to Virtual BOI, the evaluation tool presented in this study can be used to assess the level of Virtual BOI. Additionally, by considering technological elements such as haptics and hand tracking, VR environments can be designed to enhance the level of Virtual BOI.