In 2006 C. Hayashi gave a lower bound for the number of Reidemeister moves in deformation of two equivalent knot diagrams by using writhe and cowrithe. It can be naturally extended for two virtually isotopic virtual knot diagrams. We introduce a polynomial q(K)(t) of a virtual knot diagram K and give lower bounds for the number of Reidemeister moves in deformation of two virtually isotopic knots by using q(K)(t). We give an example which shows that the polynomial q(K)(t) is useful to map out a sequence of Reidemeister moves to deform a virtual knot diagram to another virtually isotopic one.