In this study, we present an immersive simulation technique for tangible and intangible elements in a streetscape using virtual reality. We used a simulation production method based on 3D modelling to produce a virtual reality (VR) simulation and created the VR contents using Unreal Engine 4. We conducted an immersive VR experiment and evaluated the influence of the tangible and intangible elements of the streetscape on pedestrian comfort using the analytic hierarchy process evaluation method. Through this evaluation, it was possible to recognize the importance of the intangible elements of the streetscape and confirm that the street planting elements are relatively important. We confirmed the possibility of using VR to integrate and evaluate the tangible and intangible elements of a streetscape on a single platform.