*NOTE* YOU SHOULD DO THIS WITH THE WHEEL OFF, IT IS IMPOSSIBLE WITH IT ON!
Ok, so when I got my 4runner, I didn't notice anything out of place until I got it home. Smelled like gas. Nothing unbearable, but there was definitely something wrong with it. Took it to the local Toyota expert, who said it might be the filler neck. Took off the cover for it, and the pipe was pretty corroded, but not rotted through yet. I decided to replace it before it got to bad, which was definitely a good idea by how much of a pain it was before it was even rotted!
So, there are 4 clips holding the cover for the neck in place, they look like this.
This is a picture of the cover itself, there are 2 clips at the bottom, 2 at the top. You can just pull them off with a pry bar, or a flathead screwdriver.
Once I had the cover popped off, this is what I saw underneath
You can see that there is a bolt there holding it on. If I had a way to show you the rest of what you need to remove, I would. I could not get the camera anywhere I needed it, so I'll explain as best I can. You have to remove that first bolt, there is a second bolt at the frontmost curve holding the neck to the frame. We happened to snap ours off. If that happens to you, there are holes next to it that you can use, we used a 5/16 cutting bolt (I'm pretty sure), since 7mm and 8x 1.25 shank bolts wouldn't work in the hole we chose. There is a hose clamp holding the neck itself into the rubber boot which connects to the tank. If yours is rusted, just break it off, it isn't worth it. There is also a spring clamp holding on the breather, I just used a smaller pair of needlenose vise grips to remove that, MUCH easier than pliers! After that, all you have to do is remove the gas cap and pull the neck through the rubber grommet thing that holds it in place. Wiggle it around until it comes free, then pull the neck out through the fender. Feed the neck back in the same way, and put the top end into the grommet first, the rest of the operation doesn't matter as long as the filler neck and breather are in and tightened. Here's a picture of the hose clamp and spring clamp:
Here's the difference in the old and the new necks:
And finally, the new neck in place as viewed from the fender.
Hope this helped anyone that views this thread! I am not sure if the necks are mounted the same for all 4runners, but it should be for all 3rd gens (mine is a '98).