The meaning of analogical reasoning in locally stratified logic programs are described by generalized stable model (GSM) semantics. Although studies on the theoretical aspects of analogical reasoning have recently been on the increase, there have been few attempts to give declarative semantics for analogical reasoning. This paper takes notice of the fact that GSM semantics gives meaning to the effect that the negated predicates represent exceptional cases. We define predicates that denote unusual cases regarding analogical reasoning; for example, ab(x)p(x)g(x), where p(s), q(s), p(t) are given. We also add rules with negated occurrences of such predicates into the original program. In this way, analogical models for original programs are given in the form of GSMs of extended programs. A proof procedure for this semantics is presented. The main objective of this paper is not to construct a practical analogical reasoning system, but rather to present a framework for analyzing characteristics of analogical reasoning.