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1. Create a new Summary field in the Master table. See "Creating a Summary Field."
Choose option for "The number of <Details> related to that <Master>"
Set the optional Matching Criteria to "Only summarize records where the following is true in <Detail>":
<Some User-type field> "is the current user"
Click OK to choose a name for the new summary field > OK.
2. Create a custom access rule for the Role and the Master table. See "Creating a Custom Access Rule."
From menu Customize > Roles > select a Role > scroll to the <Master> table:
View Records > "Custom Rule" > edit > pick the summary field just created > "is greater than" > 0 > Accept Rule
How does the above work?
The summary field created in the Master table is greater than zero only for those master records which have at least one Details table record whose specified User-type field value is the user who is signed in, i.e. "me". Hence the user who is signed in can only view those records in the Master table.
Possible application examples:
Allowing a user to view only those project records which have one or more tasks with the [Assigned To] field value set to the user. Or, allowing a user to view only those contact master records which have one or more opportunities assigned to the user.