FujiFilm JX300 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Sony HX30V has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features BIONZ processor.
Below you can see the JX300 and HX30V sensor size comparison.
Sensor Size and Resolution Comparison image of FujiFilm JX300 and Sony HX30V Cameras
FujiFilm JX300 and Sony HX30V have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since FujiFilm JX300 has 30% larger pixel area compared to Sony HX30V, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
FujiFilm JX300
or the
Sony HX30V ,
including hyperfocal distance.