Classic Formal Concept Analysis (FCA) primarily focuses on the positive relationships between objects and attributes and does not have mechanisms for handling negation.To overcome this limitation, we introduce three types of negation concepts (contradictory negation, opposite negation, intermediary negation) into FCA.Based on the set SCOI and logic LCOI+PLCOI with these three types negation, we define formal context, Galois connection operators, formal concept and concept lattice with three types of negation,this leads to the proposal of a FCACOI: Formal Concept Analysis with contradictory negation, opposite negation and intermediary negation.For the reasoning in FCACOI, this paper focuses on attribute implication reasoning. Based on the logic LCOI+PLCOI and its semantics, we introduce the notion of ICOI-entailment as the semantic implication for attribute implication reasoning in FCACOI. Through ICOI-entailment, a connection is established between attribute implication reasoning in FCACOI and inference in the logic LCOI+PLCOI, it indicate that formally proven inference rules (theorems) in LCOI+PLCOI are valid in the attribute implication reasoning of FCACOI, LCOI+PLCOI provides a logical foundation for attribute implication reasoning in FCACOI. To illustrate the capability of attribute implication reasoning in FCACOI, we discuss its application in a concrete example. Moreover, we explore attribute reduction of the formal context in FCACOI, propose two research frameworks for attribute reduction from different perspectives, and compare their characteristics.We believe that, based on richer logic and semantics, FCACOI elevates FCA from a theory that describes affirmations to one that can describe affirmations and its contradiction(either this or that), opposition(extreme negation) and intermediary (transitional states between oppositions).

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