Sony A6000 has a
24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features Bionz X processor. On the other hand, Fujifilm X100V has a
26.0MP APS-C (23.5 x 15.6 mm ) sized BSI-CMOS sensor and features X-Processor Pro 4 processor.
One other difference between these two cameras that is worth mentioning is that Fujifilm X100V's sensor doesn't have an anti-alias (Low-Pass) filter. Removing anti-alias filter increases the sharpness and level of detail but at the same time, it increases the chance of moiré occurring in certain scenes.
Below you can see the A6000 and X100V sensor size comparison.
Sensor Size and Resolution Comparison image of Sony A6000 and Fujifilm X100V Cameras
Sony A6000 and Fujifilm X100V 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 Sony A6000 has 8% larger pixel area compared to Fujifilm X100V, 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
Sony A6000
or the
Fujifilm X100V ,
including hyperfocal distance.