1. Non-past Negative Form

Basic structure of the negative verb in the Kansai dialect is V(negative-stem)+へん (e.g. 食(た)べへん、分(わ)からへん、飲(の)まへん). If the stem consists of one mora, it is usually lengthened as if it had two moras  (e.g. 寝(ね)る　→寝ぇへん, 来(く)る　→来(こ)ぅへん). However, there are many varieties depending on the kind of verbs and also depending on the region. Note that nowadays standard type ない  is also becoming common among young people influenced by the standard.

Here is the summary of non-past negative forms.
    Comprehension: If the verb ends with へん／ひん／ん, it should be a non-past negative.
    Production: If you want to form negative verb, try a commonly used one such as;   

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る Verb	-E-RU ->Stem+ へん （食べへん、寝ぇ へん） -I-RU -> Stem+ ひん（借(か)りひん、見(み)ぃひん）
う Verb	-U-> -A+ へん  (あらへん、飲(の)まへん、）
Irregular Verb	するー＞しぃひん、せぇ へん、、 来(く)るー＞来(き)ぃひん、来(こ)ぅへん、、

Detailed explanation will be provided below.

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る Verb (Vowel verbal, Class 2 Verb)

	Standard Negative (listen all)	Kansai Negative
		(-e)-へん	(-i)-へん	(-i)-ひん	-やへん	-ん	(audio)
食べる	たべな い	たべへ ん				たべん
寝る	ねない	ねぇ へん			ねや へん	ね ん
借りる	かり ない	かれへん (stem change)	かり へん	かり ひん		か りん
見る	みな い	めぇへ ん (stem change)	みぃ へん	みぃ ひん	みや へん	み ん

As seen in above, if the dictionary form ends with –e-る, then -e-へん is the form most commonly used, and if it ends with –i-る, then –i-ひん is the most commonly used one in Kyoto/Shiga; however, -i-へん and –e-へん (even the sound in the stem itself can change in Kansai-ben!) are also used in Osaka and some other regions. If the stem consists of one mora, make the stem sound longer or insert や after the stem.

The short negative form that is formed by adding –ん to the stem is also common. So you are confused?? Don’t worry. If you want to form the negative るVerb, stick to the most commonly used ones, such as –(e)-へん and –(i)-ひん, and don't forget to lengthen the one-mora stem!

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うVerb (Consonant verbal, Class 1 verb)

	Standard Negative (listen all)	Kansai Negative
		-(a)-へん	-(e)-へん	-(a)-ん	(audio)
ある	ない	あらへ ん	あれへ ん	あらん
帰る	かえ らない	か えらへん	か えれへん	か えらん
飲む	のまな い	のまへ ん	のめへ ん	のまん
吸(す)う(smoke)	すわ ない	すわ へん	すえ へん	す わん
行(い)く	いか ない	いか へん	いけ へん	い かん

The basic negative うVerb is formed by adding –へん to the negative stem. So it is basically the same as Standard negative form and the only difference is replacing ない with へん. Short form ん is also common.

However, there is one more form especially common in Osaka, which is Stem-e-へん. Don’t you think this form is somehow familiar? Yes, it is the same as the Potential form of うVerb. Then, how can Osaka people distinguish simple negative form of うVerbs from those of potentials? Actually, they use “passive negative form” as potential negatives.

これ、飲む？　
→　いや、飲めへん。(Osaka)
→　いや、飲まへん。(Kyoto)

これ、飲める？
→　いや、飲まれへん。(Potential negative in Osaka)
→　いや、飲めへん。(Potential negative in Kyoto)

Now you want to know how to distinguish potential negative from passive negative in Osaka? Well, you have to rely on the context, of course.

Please note that the negative form of ある is あらへん (how systematic!), and へん never stands alone unlike ない.

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Irregular Verb (Class 3 Verb)

	Standard Negative (listen all)	Kansai Negative
		-(e)-ぇへん	-(o)-ぅへん	-(i)-ぃひん	-(i)-やへん	-(e)-ん	(audio)
する	しな い	せぇ へん		しぃ ひん	しや へん	せ ん
来(く)る	こな い	けぇ へん	こぅ へん	きぃ ひん	きや へん	こ ん

There are so many variety of forms used as a negative of する and 来(く)る.  It totally depends on each region and person which form is preferably used. In my region (Kyoto & Shiga), しぃひん and 来(こ)ぅへん seem most common but other forms are used as well. So, you can just pick whichever form you’d like when you want to say it.

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Extra 1: Polite negative form 飲(の)みまへん

Most Kansai people nowadays use 〜ません with Kansai accent as non-past negatives when speaking politely. However, Some traditional forms such as 〜まへん (e.g. 食べまへん) and [Negative-stem]+ しまへん (e.g.食べしまへん、帰らしまへん) are still used by elderly people.