This paper classifies Persian negative elements and analyzes the negative structures based on Minimalism and Distributed Morphology. Negative Polarity Items (NPIs) in Persian which have [−neg] check its feature against [+neg] of negative marker for convergence. Negative Concord Items (NCIs), which are inherently negative, have [+neg]. Thus, in the NC Sentences, we have two [+neg]—one in negative marker, and the other in NCI. It can be misread that a NC structure, like Double Negation, delivers an affirmative reading. To prevent the misreading, we assumed Neg-absorption and Neg-criterion. However, that is impossible in Double Negation with two negative markers placed in different NegP, so the [+neg] in the sentence remain till Logical Form (LF) and they cancel each other and, as a result, the sentence becomes affirmative. Based on Minimalism and Distributed Morphology, the unified account on the structure of negation is examined.