Please find code here :-

class ResPartner(models.Model):
_inherit = "res.partner"

is_foreign=fields.Boolean()

<record id="group_show_foreign_contacts" model="res.groups">
<field name="name">Show Foreign Contacts</field>
<field name="implied_ids" eval="[(4, ref('base.group_user'))]"/>
</record>

<record id="res_partner_rule_show_foreign_contacts" model="ir.rule">
<field name="name">res.partner.rule.show.foreign.contacts</field>
<field name="model_id" ref="base.model_res_partner"/>
<field name="domain_force">[('is_foreign', '=', True)]</field>
<field name="groups" eval="[(4, ref('module_name.group_show_foreign_contacts'))]"/>
<field name="perm_read" eval="True"/>
<field name="perm_write" eval="True"/>
<field name="perm_create" eval="True"/>
<field name="perm_unlink" eval="True"/>
</record>

Remember, This will not work for Admin as that user have extra permissions and other record rules will affect that,

You can remove other record rule for 'Contact' and can use demo user to check this

Feel free to contact us for further assistance