They fit on the 3rd gen for sure, not sure for 4th gen backspacing though. Offset is the same at 30mm and bolt pattern is 5.5 for both.
Tacoma Wheel Specs
4Runner Wheel Specs
Here is a link for them on a 3rd gen, it's a good ways down the page
3rd Gen 4runner rims: which one? - YotaTech Forums