Virtual reality (VR) has gained significant attention as a technology that provides immersive experiences similar to the real world. In order for a VR system to be accepted, usability needs to be guaranteed. Accordingly, VR-related researchers are continuing their efforts to improve VR systems by conducting usability evaluations. However, existing studies have limitations in that they cannot comprehensively evaluate the detailed properties of VR systems by using questionnaires developed for general product usability evaluation or focusing only on some usability aspects of VR systems. This suggests it may be difficult to fully capture usability issues in a VR system, and that it is necessary to develop a usability evaluation tool that reflects the specific characteristics of the VR system. Therefore, this study develops and proposes the Virtual Reality System Usability Questionnaire (VRSUQ). In the development of the questionnaire, items were structured based on a literature review and discussions with experts. To account for the diverse characteristics of VR systems, the validity of the questionnaire was verified through both exploratory and confirmatory factor analysis, utilizing data obtained from three distinct experimental studies that employed different VR systems. In addition, by comparing the results of VRSUQ with the results from the System Usability Scale, which is widely used for perceived usability evaluation, alternative possibilities for using VRSUQ are presented. Further testing on various VR platforms is needed to ensure the reliability and validity of VRSUQ, and as results from using VRSUQ are accumulated, it is expected to be widely used as a more powerful and robust VR-specific perceived usability evaluation tool.