Fits on Tamiya F104 Foam wheels and you need to drill at least one 3mm hole for vent 51378 Tamiya F104 Spare Wheels Set
Picture of Shimizu F104 Rubber tires on Tamiya F104 Foam wheels.
 
Also, fits on Tamiya Rubber rims with some modification.
Carefully remove the outer securing rim on the wheels. Inner rim will support the inserts 51398 F104 Mesh Wheels
54201 F104 Metal Plated Mesh Wheels