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It really depends what the manufacturer cut the bore at for the wheel.
Typically for something that will fit our car they will bore the rim to 73.1...so you would need a 73.1 to 60.1 hubcentric ring adapter.
Despite what others may think, you're better off having the ring there...it will aide greatly in centering the wheel before you torque it down.
I could say that technically you only need 4 nuts to hold the wheel on instead of 5, but what would be the point...put all 5 nuts on....just like, put the adapter ring on.
And yeah, in a perfect world the bore of the rim would match the hub on the vehicle, of course this would drive the cost of rims up as they would have to be made on demand...and we're not outfitting Ferrari's here, just a Lexus IS.
Might as well ask for the nut holes to be cut like the OEM rims so we can use the same nuts...dare to dream!