Theres always been confusion about what wheels work on first Gen Tacoma trucks, all Tacoma trucks use "Hub Centric wheels" vice "Lug Centric wheels", what this means to you is the wheel centering is based on the hub of the truck, theres a small ridge in the center of the hub that corresponds with a groove that you'll find on "Hub Centric" wheels, you'll notice some lug holes on wheels for Tacoma trucks are slotted, this makes them a multi purpose wheel thatll fit on other vehicles, you should find slotted lug holes only on "Hub Centric" wheels.
"Lug Centric" wheels center off of the lugs and normally require specific lugnuts.
2nd gen Tacomas changed a lto of theings and theres very few parts that can be carried over, wheels are one of those parts that wont work.