I went to Remco and they don't have any listings for Tacomas older than 2000....but I don't believe there were any differences. The 2000 is towable as is with the same configuration of yours. In addition, I have an 86 Toy p/u with the same configuration and we towed it to Alaska and back. We do have selectable hubs (I don't know if you do or not), but all I ever did was put the trans in neutral (left the transfer case in 2w high), turned the key to ACC and made sure the hubs weren't engaged. Never had a problem and it runs today like it did when it was new.
So, that said, if an 86 and a 00 is towable, I would bet that your 97 is also.
Hope this helps
Ron