Both years are in the same generation (3rd), but there are several sizes that are common on these utes. Mounted sets of wheels and tires are interchangeable between the two, as long as one is not lifted to accommodate taller tires.
16" wheels are most common on the 3rd gen 4runners in the US. 265/60R16 size tires are usually mounted on them, but many other sizes also fit.
15" wheels are also available and came with 225/75R15 or 31x10.50R15 tires on them. Several other tire sizes are also compatible.
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