Comedy, much like horror, is an incredibly difficult genre to create content for. The things that make an audience laugh are much like the things that scare them, incredibly personal and individual. A master of comedy can paint with a brush broad enough to appeal to most people while also being specific enough to have a personality. It's a fine line that can easily be a stumbling block for even the best creators out there, so it's rare for a series to manage to make a large spread of people laugh. Sometimes, however, comedy comes through the reinterpretation of source material.
Source：https://www.cbr.com/ghost-stories-anime-comedy-or-not/
