Here's my experience on what works on L-types. These are all tire/rim combos that I've personally seen on L-type Mk2 Supras.
On my white 83 L-type, which is lowered with Eibach/Tokico setup...
P-type rims fit fine with 225/60R14's on rear and 215/60R14's on front. No rubbing issues.
Aftermarket 15x7 rims with +20 mm offset fit fine with 225/50R15's at all 4 corners. No rubbing, and the fronts sit nicely inside the fender lips. Rears would look nicer with about a 1/2 inch spacer to bring them out and fill up the rear fenders a little bit more.
On a friend's 84 L-type, also lowered...
P-type rims with 235/60R14's work fine on the rear. They rubbed badly on the front outer fender lips on bumps so he got 215/60R14's for the front. No more rubbing.
On another friend's 82 L-type, not lowered...
P-type rims with 245/50R14's fit fine on all 4 corners. Fronts stick out a bit past the fender lips, but they never rub on his car, probably due to the overall tire diameter being about 1 inch less than a 225/60R14 would be.
Hope that helps.
On my white 83 L-type, which is lowered with Eibach/Tokico setup...
P-type rims fit fine with 225/60R14's on rear and 215/60R14's on front. No rubbing issues.
Aftermarket 15x7 rims with +20 mm offset fit fine with 225/50R15's at all 4 corners. No rubbing, and the fronts sit nicely inside the fender lips. Rears would look nicer with about a 1/2 inch spacer to bring them out and fill up the rear fenders a little bit more.
On a friend's 84 L-type, also lowered...
P-type rims with 235/60R14's work fine on the rear. They rubbed badly on the front outer fender lips on bumps so he got 215/60R14's for the front. No more rubbing.
On another friend's 82 L-type, not lowered...
P-type rims with 245/50R14's fit fine on all 4 corners. Fronts stick out a bit past the fender lips, but they never rub on his car, probably due to the overall tire diameter being about 1 inch less than a 225/60R14 would be.
Hope that helps.