It is all related to the mounting surface of the wheel.
"Backspacing is defined as the distance from the hub mounting surface to the inside lip of the wheel (measured in inches). More backspacing puts the tire in closer to the center of the truck."
Back spacing is a little difficult to calculate because it is between mounting surface of the wheel and the outside of the lip of the wheel, while the wheel width is actually measure from inside to inside of the lip. And because nobody lists the thickness of the lip, I just use 1/2" as an assumption.
The other measurement is offset which relates to how far the mounting surface is from the centerline of the wheel barrel. Positive being away from the centerline of the car and negative towards the centerline of the car.
So, your 7" wide rim with 38mm of positive offset should calculate out to 5.5" backspacing assuming 1/2" for the wheel lip:
3.5" (half the rim width) + 1.50" (offset in inches) + 1/2" (lip thickness) = 5.5"
In the case of a negative offset, subtract the offset rather than add it.
Here's a link to someplace to read about it -
https://www.discounttiredirect.com/learn/offset-backspace