If those were the actual numbers I'd be working with, I'd use an array where a given index contains an array of all records that contain the index. If the actual numbers were larger, I'd use a hash table employed the same way.
So the structure would look like (empty indexes elided, in the case of the array implementation):
10 => ((10,20,30,40)),
11 => ((11,12,30,40)),
12 => ((11,12,30,40), (12,20,30,40)),
20 => ((10,20,30,40), (12,20,30,40)),
30 => ((10,20,30,40), (11,12,30,40), (12,20,30,40)),
40 => ((10,20,30,40), (11,12,30,40), (12,20,30,40)),
It's not clear to me whether your searches are inclusive (OR-based) or exclusive (AND-based), but either way you look up the record groups for each element of the search set; for the inclusive search you find their union, and for the exclusive search you find their intersection.