I think the best Аниме character I can think of that is funniest in my perspective would have to be Kero from "Cardcaptors/Cardcaptor Sakura"- I mean, he is a funny because he talks and thinks about eating constanly, not to mention he is funny when he fights with Sakura, Li, and Melin at times, and his voice is funny.
That would be папиллон, покрытый сосочками from Buso Renkin. He is so out there. Usually I don't dig villains, because they cause the Герои so much grief, but I can't help but like Papillon. The way he talks, the way he dresses...Oh, it is just too much! Then he has the nerve to ask Tokiko "Are Ты serious?" Like he knows anything about being serious.
An Аниме character that I find to be pretty funny is Osaka from Azumanga Daioh. She's never failed to make me laugh while on screen. This is one of my Избранное scenes with her in it! I died laughing when I watched it. XD