...The Tortoise is not running the 4 X 140 wheels, those look almost like...well...with the lugs apparently on the perimeter of the hub...just under...yes, I see it now, look, see...right...there! they are right around the inner portion of the rim itself...kind of like the mobile home wheels (murphy wheels), or...VW?...
Yes Timothy, The Earlier Subarus where all based on the 360, some variants from the 360 basic sedan where the Young, the young SS, (From Super Sports which had a slightly Bigger engine and partially removable soft roof) the Maia (with a Bigger 450 engine), the 360 "Lotus" also included a Convertible (Few where made) then came the 360 Wagon, the 360 Pick Up and the Famous 360 Van (Micro Bus) in which the Tortoise was Based.
Late 360's included the "Automatic Clutch" feature mated to a three speed gearbox.
All of them came with 10" rims and yes, the Lugs where near the Rim lip as you noticed, it is How ALL the 360's where made.
More info & Photos on the "Strange & Weird Subaru Stuff" Thread.
Look at the Above posted Link.