In that case I would probably use software rendering and a background shader on the objects in the scene that sometimes occlude the particles. I think this will work like you want it to.
I don't think that you can select what geometry renders and what doesn't in the hardware render buffer, but I'm not sure and I don't have time to investigate right now. :-(.
There might be a better way but at this time I can't think of it.
good luck,
ww