The Lancashire seamer went into Saturday's Champions Trophy opener against Australia level with former team-mate Gough on 234 and moved past him with the first ball of his seventh over at Edgbaston.
The landmark wicket - Mitchell Marsh caught at point by Eoin Morgan - comes in Anderson's 170th ODI.
Only six other men have taken 100 wickets in ODIs for England, with Anderson and Gough the only ones to break 200.
Gough' 234 England wickets were supplemented by one more for an ICC World XI, but Anderson moved to 236 victims when he had Matthew Wade caught behind later in the same over.
- Sports & Recreation
- Mitchell Marsh
- Eoin Morgan