Yes, the hub is identical
Same 5x114.3 PCD and same 60.1 mm centre bore: wheels from Lexus GS300 bolt on and centre on Lexus LBX without rings. You still need to check the offset and tyres, detailed below.
≈: width estimated from the original tyre size.
Wheel by wheel: offset and tyres
Each original wheel from Lexus GS300 is compared with the one from Lexus LBX of the same diameter: how much closer the wheel gets to the shock absorber or how far it sticks out of the wheel arch, and whether the tyre keeps the same overall diameter.
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≈7Jx17 ET45 · 225/50R17 — Check on the car
Compared with the original ≈7Jx17 ET40 on Lexus LBX: shock absorber side +5 mm, wheel arch side −5 mm, tyre diameter −6.4 % : fit it with the original tyre size of Lexus LBX (225/60R17), not that of Lexus GS300.
Comparison for guidance only (estimated width). Check in detail
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≈7Jx16 ET50 · 215/60R16
Lexus LBX has no 16-inch original wheel in our data: check the approved fitments and caliper clearance.
Before fitting the wheels
An identical hub is not enough: offset, width and diameter change the position of the wheel, and larger calipers can touch a smaller wheel. Original wheels often use bolts or nuts with a specific seat: keep the fixings intended for the wheel, with the thread of Lexus LBX (Ecrous - 12x1.50), tightened to the torque shown on its vehicle page. Finally, check that the size is among the approved fitments for your vehicle. This comparison is for guidance only: have the fitting approved by a professional.
And the other way round: wheels from Lexus LBX on Lexus GS300?