Kaguya Otsutsuki is easily the most powerful being to appear in Naruto. It takes a great deal of effort to bring her down, thanks to her incredible amounts of power, and not even Naruto, easily the most powerful ninja in the series, can do it without help from his Team 7 teammates.
Though Kaguya isn’t technically a goddess, she does have god-like abilities for all intents and purposes, and her resurrection means a great deal of destruction. But she is also not the only anime character with god-like powers out there. In fact, there are several who are even stronger than she is and could beat her in battle, while some others don’t quite measure up to her abilities.
10 Could: Lain Iwakura (Serial Experiments Lain)
Lain is one of a few characters mentioned here who has the kinds of godly powers that allow her to create and destroy and redo the universe's state at will. Her isolated life leads to the various events in the Wired, and her powers corrupt her just enough to leave her alienated there as well, leaving her to recreate the universe without her in it. She could easily do something similar with Kaguya.
9 Couldn’t: The Truth (Fullmetal Alchemist)
The idea of God isn’t exactly a positive one in Fullmetal Alchemist, with The Truth adhering to stringent rules to keep the natural order of the universe running as it feels it should be. One of those rules is equivalent exchange: to create something. Something else must be sacrificed. In the case of Kaguya, she comes by her power honestly, as a huge sacrifice is made to resurrect her, which would tie The Truth’s hands a bit when it comes to trying to do away with her.
8 Could: Ryuk (Death Note)
In the Death Note manga and anime, Ryuk is mostly just an amused spectator as he watches Light Yagami use the Death Note he’s given him for increasingly megalomaniacal purposes. But Ryuk is also a Shinigami, which means he has ultimate control over death.
This includes Light’s death, and he ultimately kills him by writing his name in the Death Note. With this kind of ability to kill someone with almost no effort at all, Kaguya wouldn’t stand a chance.
7 Couldn’t: Madoka Kaname (Puella Magi Madoka Magica)
Like Lain, Madoka Kaname changes the rules of the universe in Puella Magi Madoka Magica once she wishes herself into being a magical girl and manages to do this so powerfully that she becomes a goddess instead. Like Lain, her new godhood means she is no longer remembered and no longer exists in the world, except by her lover. But this lover also shows her godhood's weakness, which is that his inability to let her go draws her back to Earth and releases her of her divinity.
6 Could: Haruhi Suzumiya (The Melancholy of Haruhi Suzumiya)
The biggest delight for fans of Haruhi Suzumiya's Melancholy is learning that it isn’t just a run-of-the-mill high school anime. Indeed, it’s actually a supernatural anime, with the titular character in the position of a goddess who created the universe about three years before the series's events. Her ability to make anything happen with just a wish or a desire would mean not having actually to lift a finger against Kaguya to defeat her.
5 Couldn’t: Tenchi Masaki (Tenchi Muyo)
While it turns out by the end of the Tenchi Muyo series that the main character Tenchi Masaki is a god, he doesn’t actually have a lot of time to actually get to know his powers or learn how to use them. While he certainly has the destructive ability to take out someone like Kaguya truly, he actually doesn’t have the training or skills necessary to control his powers if he is at full power. In his current form, Kaguya would be far too much for him.
4 Could: Koenma (Yu Yu Hakusho)
Koenma is just one of the powerful god-like figures in Yu Yu Hakusho, and his abilities are pretty impressive. He is the ruler of the Spirit World, and he takes this position fairly seriously.
The most interesting thing about him as a character is that much of his power is absorbed by the pacifier that he is constantly seen sucking on. With it absorbing so much of his energy, Koenma himself is fairly weak, but using it to augment his power makes him almost unstoppable.
3 Couldn’t: No Face (Spirited Away)
Spirited Away has many gods and spirits as a part of its main cast since it takes place at an otherworldly bathhouse for the spirits. One such spirit is No Face, which causes massive amounts of damage. His huge appetite, and his feeling of being slighted when Chihiro won’t accept his gold, leads him on a rampage. But he is also taken down by Chihiro, who is just a young girl, so it seems unlikely he’d be able to stand up against Kaguya.
2 Could: Sailor Cosmos (Sailor Moon)
While not officially a goddess, Sailor Cosmos does appear to have all of the powers of a god, and Kaguya would have a tough time standing up against her in battle. This is primarily due to the Cosmos Crystal power, a weapon only Sailor Cosmos can wield. While using it would ultimately ensure her own destruction, since she can essentially reset the universe, it would also mean the end of Kaguya herself, with no one left to bring her back to life.
1 Couldn’t: Sosuke Aizen (Bleach)
Technically, most of the characters in Bleach are gods since they’re all Shinigami, which is a Japanese word for a death god. But Sosuke Aizen is strong even by Shinigami standards, and he holds himself above the other Shinigami as someone who feels he should be in charge of them due to the arrogance brought on by his power. However, ultimately, he, like No Face, is defeated by a human, which doesn’t bode well for him in battle with someone like Kaguya.