diff --git a/lib/util/get-npmignore.js b/lib/util/get-npmignore.js
index d19a8f4e..fd06f07a 100644
--- a/lib/util/get-npmignore.js
+++ b/lib/util/get-npmignore.js
@@ -84,17 +84,26 @@ function parseWhiteList(files) {
     }
 
     const ig = ignore()
+    const igN = ignore()
+    let hasN = false
 
     for (const file of files) {
         if (typeof file === "string" && file) {
-            const prefix = file.startsWith("!") ? "!" : ""
             const body = file.replace(SLASH_AT_BEGIN_AND_END, "")
-            ig.add(`${prefix}/${body}`)
-            ig.add(`${prefix}/${body}/**`)
+            if (file.startsWith("!")) {
+                igN.add(`${body}`)
+                igN.add(`${body}/**`)
+                hasN = true
+            } else {
+                ig.add(`/${body}`)
+                ig.add(`/${body}/**`)
+            }
         }
     }
 
-    return ig.createFilter()
+    return hasN
+        ? or(ig.createFilter(), not(igN.createFilter()))
+        : ig.createFilter()
 }
 
 /**
diff --git a/tests/fixtures/no-unpublished/issue126/package.json b/tests/fixtures/no-unpublished/issue126/package.json
new file mode 100644
index 00000000..85a25a9d
--- /dev/null
+++ b/tests/fixtures/no-unpublished/issue126/package.json
@@ -0,0 +1,12 @@
+{
+    "private": true,
+    "name": "test",
+    "version": "0.0.0",
+    "files": [
+        "lib",
+        "!test.js"
+    ],
+    "devDependencies": {
+        "bbb": "0.0.0"
+    }
+}
diff --git a/tests/lib/rules/no-unpublished-require.js b/tests/lib/rules/no-unpublished-require.js
index 854bc39f..c3a86134 100644
--- a/tests/lib/rules/no-unpublished-require.js
+++ b/tests/lib/rules/no-unpublished-require.js
@@ -240,10 +240,15 @@ ruleTester.run("no-unpublished-require", rule, {
 
         // Negative patterns in files field.
         {
-            code: "require('bbb');",
+            code: "require('bbb'); //XXX",
             filename: fixture("negative-in-files/lib/__test__/index.js"),
             env: { node: true },
         },
+        {
+            code: "require('bbb'); //XXX",
+            filename: fixture("issue126/lib/test.js"),
+            env: { node: true },
+        },
     ],
     invalid: [
         {